OpenLegislation

Article 18 I1

United Kingdom

In this Part–

  • “entitled person” means a person who is–

    1. (a)

      F1for the purposes of any provision of the Visiting Forces Act 1952, a serving member of a visiting force—

      1. (i)

        of a country, other than the United Kingdom, which is a party to the North Atlantic Treaty, or

      2. (ii)

        of a member State of the European Union stationed in Northern Ireland to take part in a defence effort carried out under the common security and defence policy established under Article 42(1) of the Treaty on European Union (provisions on the common security and defence policy),

      or a person recognised by the Secretary of State as a member of a civilian component of such a force, or

    2. (b)

      a person who is a military or civilian member of a headquarters or organisation designated for the purposes of any provision of the International Headquarters and Defence Organisations Act 1964f1,

    who is neither a United Kingdom national nor a permanent resident of the United Kingdom.

Annotations

Textual amendments

F1

Art. 18(a) substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 1 para. 1

Commencement

I1

Art. 18 in force at 1.1.1993, see art. 1

Footnotes

f1

1964 c. 5.