- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)This section applies to an individual who—
(a)is a member of a visiting force of a designated country or of a civilian component of such a force,
(b)is in the United Kingdom, but only because of being a member of the force or the civilian component, and
(c)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 an individual is a member of a civilian component of such a force is to be determined accordingly.
(3)This section also applies to an individual who—
(a)is 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,
(b)is employed by a designated allied headquarters,
(c)is in the United Kingdom, but only because of being employed by the designated allied headquarters, and
(d)is not a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen.
(4)If this section applies to an individual throughout a period, the period is not treated for income tax purposes as—
(a)a period of residence in the United Kingdom, or
(b)creating a change of the individual’s residence or domicile.
(5)Subsection (4) does not affect the operation of section 56 or 460 of this Act or section 278 of ICTA (residence etc of claimants) in relation to an individual for any tax year.
(6)Subsections (1) to (3) 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.
(7)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.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: