# The Visiting Forces (Inheritance Tax) (Designation) Order 1998, Introduction: Introductory text


DEFENCE
Made 24th June 1998
Coming into force
in relation to each country specified in article 2, the date determined in accordance with article 1(2)
At the Court at Buckingham Palace, the 24th day of June 1998
Present,
The Queen’s Most Excellent Majesty in Council
Whereas 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; and further provides that for the purposes of that section “designated” means designated for the purpose in question by or under any Order in Council made for giving effect to any international agreement:
And whereas this Order is an Order made for giving effect to the following international agreements, namely, the Agreement regarding the Status of Forces of Parties to the North Atlantic Treaty dated 19th June 1951, and the Agreement among the States Parties to the North Atlantic Treaty and the Other States Participating in the Partnership for Peace regarding the Status of their Forces dated 19th June 1995:
Now, therefore, Her Majesty, in exercise of the powers conferred on Her by the said section 155 of the Inheritance Tax Act 1984, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:

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Source: https://www.legislation.gov.uk/uksi/1998/1516/introduction (the official version)
Page: https://openlegislation.uk/visiting-forces-inheritance-tax-designation-order-1998/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.