OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

Section 155 of the Inheritance Tax Act 1984 provides for certain exemptions from inheritance tax in respect of members of visiting forces of designated countries, members of civilian components of such forces and of persons attached to or employed by designated allied headquarters.

This Order designates those countries and headquarters that are listed in the Schedules to the Order.