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Article 4 NATO designation

Original text. Later amendments are not shown.

For the purpose of giving effect to Article X of the NATO SOFA and Article VII of the Paris Protocol each of the countries specified in the Second Schedule to this Order, and each of the headquarters specified in the Fourth Schedule to this Order, is hereby designated for the purposes of section 74A of the Finance Act 1960, section 155 of the Inheritance Tax Act 1984, section 303 of the Income Tax (Earnings and Pensions) Act 2003 and section 833 of the Income Tax Act 2007f1.

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).