Article 3 Designation

For the purpose of giving effect to Article 16 of the EU SOFA, each of the countries specified in the First Schedule to this Order, and the international military headquarters specified in the Second Schedule to this Order, are hereby designated for the purposes of—

(a)

section 303 of the Income Tax (Earnings and Pensions) Act 2003;

(b)

section 833 of the Income Tax Act 2007^f1; and

(c)

section 155 of the Inheritance Tax Act 1984.

Annotations

Footnotes

f1: As a result of a designation under section 833 of the Income Tax Act 2007 (c.3), section 11(1) of the Taxation of Chargeable Gains Act 1992 (c. 12) applies to provide an exemption from capital gains tax. Section 11 was substituted by paragraphs 294 and 297 of Part 2 of Schedule 1 to the Income Tax Act 2007 (c.3).