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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 580 and 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.