{
  "url": "https://openlegislation.uk/visiting-forces-and-international-military-headquarters-eu-sofa-tax-designation-order-2012/introduction",
  "json_url": "https://openlegislation.uk/visiting-forces-and-international-military-headquarters-eu-sofa-tax-designation-order-2012/introduction.json",
  "legislation": "uksi/2012/3070",
  "legislation_title": "The Visiting Forces and International Military Headquarters (EU SOFA) (Tax Designation) Order 2012",
  "legislation_url": "https://openlegislation.uk/visiting-forces-and-international-military-headquarters-eu-sofa-tax-designation-order-2012",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Defence\nIncome Tax\nInheritance Tax\nMade 12th December 2012\nComing into force in accordance with Article 1(2)\nAt the Court at Buckingham Palace, the 12th day of December 2012\nPresent,\nThe Queen’s Most Excellent Majesty in Council\nHer Majesty, in exercise of the powers conferred upon Her by section 303 of the Income Tax (Earnings and Pensions) Act 2003, section 833 of the Income Tax Act 2007, section 155 of the Inheritance Tax Act 1984, by and with the advice of Her Privy Council, makes the following Order—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2003 c.1. Section 303 was amended by paragraph 4 of Schedule 37 of the Finance Act 2012 (c.14) (“FA12”)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2007 c.3. Section 833 was amended by paragraph 5 of Schedule 37 of FA12."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1984 c.51. Section 155 was amended by paragraph 3 of Schedule 37 to FA12 and by Schedule 1 to the Hong Kong (British Nationality) Order 1986 (S.I. 1986/948)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/3070/introduction",
    "retrieved_at": "2026-10-29T01:10:54.851893+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."
}