Source: http://www.legislation.gov.uk/ukpga/1984/51/section/155
Timestamp: 2013-05-25 14:53:37
Document Index: 480382651

Matched Legal Cases: ['art. 5', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchInheritance Tax Act 1984You are here:1984 c. 51PART VCHAPTER V Armed forcesSection 155Table of ContentsContentMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Inheritance Tax Act 1984. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act modified by S.I. 2011/1502 art. 5Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 8A-8C inserted by 2008 c. 9 Sch. 4 para. 2s. 74A-74C inserted by 2012 c. 14 s. 210(3)s. 81A inserted by 2010 c. 13 s. 52(1)s. 141A inserted by 2012 c. 14 Sch. 32 para. 7s. 151D 151E inserted by 2008 c. 9 Sch. 28 para. 10s. 151D omitted by 2011 c. 11 Sch. 16 para. 48(e)s. 151E omitted by 2011 c. 11 Sch. 16 para. 48(f)s. 155(4) words substituted by 2012 c. 14 Sch. 37 para. 3(2)s. 155(5A)(5B) inserted by 2012 c. 14 Sch. 37 para. 3(3)s. 155(6) words inserted by 2012 c. 14 Sch. 37 para. 3(4)s. 223A-223I inserted by S.I. 2009/56 Sch. 1 para. 117s. 240A inserted by 2009 c. 10 Sch. 51 para. 12s. 271A inserted by 2008 c. 9 Sch. 29 para. 18(6)Sch. 1A inserted by 2012 c. 14 Sch. 32 para. 2Commencement Orders yet to be applied to the Inheritance Tax Act 1984:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2003/1725 art. 2(1) commences (2002 c. 9)S.I. 2006/1014 art. 2(a) Sch. 1 para. 11(r) commences (2005 c. 4)S.I. 2008/839 art. 2 commences (2007 c. 18)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2009/812 art. 3(a)(b) commences (2006 c. 52)S.I. 2009/1167 art. 3 4 commences (2006 c. 52)S.I. 2009/1604 art. 2 commences (2005 c. 4)S.I. 2009/3250 art. 2(h) commences (2007 c. 29)S.I. 2009/3345 art. 2 commences (2009 c. 23)S.I. 2010/862 art. 2 commences (2008 c. 17)S.I. 2010/867 art. 2 commences (2009 c. 10)155 Visiting forces, etc.E+W+S+N.I.(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 Dependent Territories citizen, [F1a 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 to the force itself, and those subsections shall be construed as one with Part I of the M1Visiting Forces Act 1952, but so that for the purposes of this section references to a designated country shall be substituted in that Act for references to a country to which a provision of that Act applies.
(4)For the purpose of conferring on persons attached to any designated allied headquarters the like benefits as are conferred by subsections (1) and (2) above on members of a visiting force or civilian component, any members of the armed forces of a designated country shall, while attached to any such headquarters, be deemed to constitute a visiting force of that country, and there shall be a corresponding extension of the class of persons who may be treated as members of a civilian component of such a visiting force.
(5)In the case of persons of any category for the time being agreed between Her Majesty’s Government in the United Kingdom and the other members of the North Atlantic Council, employment by a designated allied headquarters shall be treated for the purposes of subsections (1)(b) and (2) above as if it were service as a member of a visiting force of a designated country.
“allied headquarters” means any international military headquarters established under the North Atlantic Council;
(7)Any Order in Council made under section 73 of the M2Finance Act 1960 which is in force immediately before the passing of this Act shall have effect for the purposes of this section as if it had also been made under this section, and may be varied or revoked accordingly.
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