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HMRC internal manual

Inheritance Tax Manual

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Foreign property: specific property of visiting forces and staff of Allied Headquarters: list of designated countries

IHTA/S155 (6) - (7) says that 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 SI1961/580 and SI1964/924, SI 1998 NO 1515 and SI 1998 No 1516) are:

Countries

  • Albania (came into force 24 June 1998)
  • Belgium, (came into force 30 March 1961)
  • Bulgaria (came into force 24 June1998)
  • Canada (came into force 30 March 1961)
  • Czech Republic (came into force 24 June 1998)
  • Denmark (came into force 30 March1961)
  • Estonia (came into force 24 June1998)
  • France (came into force 30 March 1961)
  • Greece (came into force 30 March 1961)
  • Germany (came into force 30 June 1964)
  • Hungary (came into force 24 June 1998)
  • Latvia (came into force 24 June 1998)
  • Lithuania (came into force 24 June 1998)
  • Italy (came into force 30 March 1961)
  • Luxembourg (came into force 30 March 1961)
  • Netherlands (came into force 30 March 1961)
  • Norway (came into force 30 March 1961)
  • Poland (came into force 24 June 1998)
  • Portugal (came into force 30 March 1961)
  • Romania (came into force 24 June 1998)
  • Slovak Republic (came into force 24 June 1998)
  • Slovenia (came into force 24 June 1998)
  • Spain (came into force 24 June 1998)
  • Sweden (came into force 24 June 1998)
  • Turkey (came into force 30 March 1961)
  • USA (came into force 30 March 1961)

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Headquarters

  • Allied Command Atlantic Headquarters (came into force 30 March 1961)
  • Channel Committee (came into force 30 March 1961)
  • Channel Command (came into force 30 March 1961)
  • Eastern Atlantic Area Command (came into force 30 March 1961)
  • Headquarters Allied Air Forces North Western Europe (AIRNORTHWEST) (came into force 24 June 1998)
  • Headquarters Allied Forces North Western Europe (AFNORTHWEST) (came into force 24 June 1998)
  • Headquarters Allied Naval Forces North Western Europe (NAVNORTHWEST) (came into force 24 June 1998)
  • Headquarters Eastern Atlantic (EASTLANT) (came into force 24 June 1998)
  • Headquarters Maritime Air Eastern Atlantic (MARAIREASTLANT) (came into force 24 June 1998)
  • Headquarters Submarine Forces Eastern Atlantic (SUBEASTLANT) (came into force 24 June 1998)
  • Headquarters Supreme Allied Commander Atlantic (SACLANT) ( came into force 24June 1998)
  • NATO Airborne Early Warning Force Headquarters and NATO E-3A Component
  • Supreme Headquarters Allied Powers Europe (came into force 30 March 1961)

The Designation Order came into force with the following countries on the later of ‘the date on which the relevant Government became a party to the Agreement among the States Party to the North Atlantic Treaty and the Other States Participating in the Partnership for Peace regarding the Status of the Forces dated 19 June 1995’ and the 25 June 1998

Armenia, Austria, Azerbaijan, Belarus, Finland, Georgia, Kazakhstan, Kyrgyzstan, the former Yugoslav Republic of Macedonia, Moldova, Russia, Switzerland, Turkmenistan, Ukraine and Uzbekistan.

Any claim for exclusion for countries not on this list must be referred to Technical.