The Visiting Forces and International Military Headquarters (EU SOFA) (Tax Designation) Order 2012

• Citation: S.I. 2012/3070
• Sections: 3

Section 1 Citation and commencement

(1) This Order may be cited as the Visiting Forces and International Military Headquarters ( EU SOFA ) (Tax Designation) Order 2012.

(2) This Order shall come into force immediately after the coming into force of the EU SOFA in respect of the United Kingdom.

Section 2 Interpretation

In this Order—

“the EU SOFA” means the Agreement between the member states of the European Union concerning the status of military and civilian staff seconded to the institutions of the European Union, of the headquarters and forces which may be made available to the European Union in the context of the preparation and execution of the tasks referred to in Article 17(2) of the Treaty on European Union, including exercises, and of the military and civilian staff of the member states put at the disposal of the European Union to act in this context ;

“the Treaty on European Union” means the Treaty on European Union signed at Maastricht on 7 February 1992 (as amended by the Treaty of Lisbon) .

Section 3 Designation

For the purpose of giving effect to Article 16 of the EU SOFA, each of the countries specified in the First Schedule to this Order, and the international military headquarters specified in the Second Schedule to this Order, are hereby designated for the purposes of—

(a) section 303 of the Income Tax (Earnings and Pensions) Act 2003;

(b) section 833 of the Income Tax Act 2007 ; and

(c) section 155 of the Inheritance Tax Act 1984.