- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (18/06/2004)
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Version Superseded: 17/07/2012
Point in time view as at 18/06/2004.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Visiting forces and staff of designated allied headquarters is up to date with all changes known to be in force on or before 28 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)No liability to income tax arises in respect of earnings if—
(a)they are paid by the government of a designated country to a member of a visiting force of that country or of a civilian component of such a force, and
(b)that person is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.
(2)For the purposes of subsection (1)—
(a)members of the armed forces of a designated country who are attached to a designated allied headquarters are treated as a visiting force of that country, and
(b)whether a person is a member of a civilian component of such a force is to be determined accordingly.
(3)No liability to income tax arises in respect of earnings if they are paid by a designated allied headquarters to an employee of a category for the time being agreed between Her Majesty’s government in the United Kingdom and the other members of the North Atlantic Council.
(4)But where the employee is a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen, subsection (3) only applies if it is necessary for it to do so to give effect to an agreement between parties to the North Atlantic Treaty.
(5)Subsections (1) and (2) are to be interpreted as if—
(a)they were in Part 1 of the Visiting Forces Act 1952 (c. 67), and
(b)references in that Act to a country to which a provision of that Act applies were references to a designated country.
(6)In this section—
“allied headquarters” means an international military headquarters established under the North Atlantic Treaty, and
“designated” means designated for the purpose in question by or under an Order in Council made for giving effect to an international agreement.
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