The Visiting Forces and International Military Headquarters (NATO and PfP) (Tax Designation) Order 2012

• Citation: S.I. 2012/3071
• Sections: 5

Section 1 Citation and commencement

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

(2) This Order shall come into force on the day after the date on which it is made.

Section 2 Revocations

The Orders in Schedule 1 are revoked.

Section 3 Interpretation

In this Order—

“NATO” means the North Atlantic Treaty Organisation based on the North Atlantic Treaty dated 4 th April 1949;

“the NATO SOFA ” means the Agreement regarding the Status of Forces of Parties to the North Atlantic Treaty dated 19 th June 1951 ;

“the Paris Protocol” means the Protocol on the Status of International Military Headquarters set up pursuant to the North Atlantic Treaty dated 28 th August 1952 ;

“PfP” means the Partnership for Peace programme of practical bilateral cooperation between individual Partner countries and NATO;

“the PfP SOFA ” means the Agreement among the State Parties to the North Atlantic Treaty and the Other States Participating in the Partnership for Peace regarding the Status of their Forces dated 19 th June 1995 .

Section 4 NATO designation

For the purpose of giving effect to Article X of the NATO SOFA and Article VII of the Paris Protocol each of the countries specified in the Second Schedule to this Order, and each of the headquarters specified in the Fourth Schedule to this Order, is hereby designated for the purposes of section 74A of the Finance Act 1960, section 155 of the Inheritance Tax Act 1984, section 303 of the Income Tax (Earnings and Pensions) Act 2003 and section 833 of the Income Tax Act 2007 .

Section 5 PfP designation

For the purpose of giving effect to Article I of the PfP SOFA each of the countries specified in the Third Schedule to this Order is hereby designated for the purposes of section 74A of the Finance Act 1960, section 155 of the Inheritance Tax Act 1984, section 303 of the Income Tax (Earnings and Pensions) Act 2003 and section 833 of the Income Tax Act 2007.