155 Visiting forces, etc
Inheritance Tax Act 1984 (1984 c 51) | Legislation

155  Visiting forces, etc

(1)     Section 6(4) above applies to—

(a)     the emoluments paid by the Government of any designated country to a member of a visiting force of that country, not being a British citizen, a [British overseas territories citizen][, a British National (Overseas)] or a British Overseas citizen, and

(b)     any tangible movable property the presence of which in the United Kingdom is due solely to the presence in the United Kingdom of such a person while serving as a member of the force.

(2)     A period during which any such member of a visiting force as is referred to in subsection (1) above is in the United Kingdom by reason solely of his being such a member shall not be treated for the purposes of this Act as a period of residence in the United Kingdom or as creating a change of his residence or domicile.

(3)     References in subsections (1) and (2) above to a visiting force shall apply to a civilian component of a visiting force as they apply

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