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HMRC internal manual

Inheritance Tax Manual

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:


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


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