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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Property of visiting forces: designated countries

An Order in Council is required for the designation of countries and headquarters, and includes any such Order made under FA60/S73 and in force immediately before the passing of the IHTA 1984. The countries and headquarters designated in this way (under SI 1961 No 580and SI 1964 No 924) are:

Countries

Belgium, Canada, Denmark, France, Greece, Italy, Luxembourg, the Netherlands, Norway,Portugal, Turkey, the USA, and the Federal Republic of Germany.

Headquarters

Channel Committee, Channel Command, Eastern Atlantic Area Command, Supreme Headquarters Allied Powers Europe, and Allied Command Atlantic Headquarters.