The Visiting Forces and Allied Headquarters (Income Tax and Death Duties) (Designation) Order 1961

Statutory Instruments

1961 No. 580

VISITING FORCES

The Visiting Forces and Allied Headquarters (Income Tax and Death Duties) (Designation) Order, 1961

Made

24th March 1961

Coming into Operation

30th March 1961

At the Court at Buckingham Palace, the 24th day of March, 1961

Present,

The Queen's Most Excellent Majesty in Council

Whereas Section 73 of the Finance Act, 1960, provides for certain exemptions from and other matters relating to income tax and estate duty in respect of members of visiting forces of designated countries, members of civilian components of such forces, and persons attached to or employed by designated allied headquarters, and further provides that for the purposes of that section “designated” means designated for the purpose in question by or under any Order in Council made for giving effect to any international agreement:

And Whereas this Order is an Order made for giving effect to the following international agreements, namely, the Agreement regarding the Status of Forces of Parties to the North Atlantic Treaty dated 19th June, 1951(1), and the Protocol on the Status of International Military Headquarters set up Pursuant to the North Atlantic Treaty dated 28th August, 1952(2):

Now, therefore, Her Majesty, by virtue and in exercise of the powers in this behalf conferred on Her by the said Section 73 of the Finance Act, 1960, or otherwise in Her Majesty vested, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:—

(1)

Cmd. 9363.

(2)

Cmd. 8687.