{
  "url": "https://openlegislation.uk/visiting-forces-and-allied-headquarters-inheritance-tax-designation-order-1998/note",
  "json_url": "https://openlegislation.uk/visiting-forces-and-allied-headquarters-inheritance-tax-designation-order-1998/note.json",
  "legislation": "uksi/1998/1515",
  "legislation_title": "The Visiting Forces and Allied Headquarters (Inheritance Tax) (Designation) Order 1998",
  "legislation_url": "https://openlegislation.uk/visiting-forces-and-allied-headquarters-inheritance-tax-designation-order-1998",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 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.\nThis Order designates those countries and headquarters that are listed in the Schedules to the Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1515/note",
    "retrieved_at": "2026-10-29T11:26:57.816672+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}