{
  "url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998",
  "json_url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998.json",
  "id": "uksi/1998/1516",
  "title": "The Visiting Forces (Inheritance Tax) (Designation) Order 1998",
  "short_title": "Visiting Forces (Inheritance Tax) (Designation) 1998",
  "long_title": "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 and members of civilian components of such forces.",
  "citation": "S.I. 1998/1516",
  "type": "uksi",
  "year": "1998",
  "number": "1516",
  "version": "current",
  "date": "1998-06-24",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Order",
      "affecting": "uksi/2012/3071",
      "affecting_title": "The Visiting Forces and International Military Headquarters (NATO and PfP) (Tax Designation) Order 2012",
      "affecting_provisions": "art. 2 Sch. 1"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1984/51",
      "title": "Inheritance Tax Act 1984",
      "url": "https://openlegislation.uk/inheritance-tax-act-1984",
      "provisions": [
        "section/155"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1516",
    "retrieved_at": "2026-10-29T11:26:57.007101+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."
}