{
  "url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/article-2",
  "json_url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/article-2.json",
  "legislation": "uksi/1998/1516",
  "legislation_title": "The Visiting Forces (Inheritance Tax) (Designation) Order 1998",
  "legislation_url": "https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "The following countries are hereby designated for the purposes of section 155 of the Inheritance Tax Act 1984—\nArmenia, Austria, Azerbaijan, Belarus, Finland, Georgia, Kazakhstan, Kyrgyzstan, the Former Yugoslav Republic of Macedonia, Moldova, Russia, Switzerland, Turkmenistan, Ukraine, and Uzbekistan.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/1516/article/2",
    "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."
}