Article 18 I1
United Kingdom
In this Part–
“entitled person” means a person who is–
- (a)
F1for the purposes of any provision of the Visiting Forces Act 1952, a serving member of a visiting force—
- (i)
of a country, other than the United Kingdom, which is a party to the North Atlantic Treaty, or
- (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
- (i)
- (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.
- (a)
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