Statutory Instruments
2012 No. 3070
Defence
Income Tax
Inheritance Tax
The Visiting Forces and International Military Headquarters (EU SOFA) (Tax Designation) Order 2012
Made
12th December 2012
Coming into force in accordance with Article 1(2)
At the Court at Buckingham Palace, the 12th day of December 2012
Present,
The Queen’s Most Excellent Majesty in Council
Citation and commencement
1. —(1) This Order may be cited as the Visiting Forces and International Military Headquarters (EU SOFA) (Tax Designation) Order 2012.
(2) This Order shall come into force immediately after the coming into force of the EU SOFA in respect of the United Kingdom.
Interpretation
2. In this Order—
“the EU SOFA” means the Agreement between the member states of the European Union concerning the status of military and civilian staff seconded to the institutions of the European Union, of the headquarters and forces which may be made available to the European Union in the context of the preparation and execution of the tasks referred to in Article 17(2)( 4 ) of the Treaty on European Union, including exercises, and of the military and civilian staff of the member states put at the disposal of the European Union to act in this context( 5 );
“the Treaty on European Union” means the Treaty on European Union signed at Maastricht on 7 February 1992 (as amended by the Treaty of Lisbon)( 6 ).
Designation
3. For the purpose of giving effect to Article 16 of the EU SOFA, each of the countries specified in the First Schedule to this Order, and the international military headquarters specified in the Second Schedule to this Order, are hereby designated for the purposes of—
(a) section 303 of the Income Tax (Earnings and Pensions) Act 2003;
(b) section 833 of the Income Tax Act 2007( 7 ); and
(c) section 155 of the Inheritance Tax Act 1984.
Richard Tilbrook
Clerk of the Privy Council
Article 3
SCHEDULE 1 Designated countries
Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden.
Article 3
SCHEDULE 2 Designated International Military Headquarters
The European Union Operational Headquarters at Northwood.
2003 c.1 . Section 303 was amended by paragraph 4 of Schedule 37 of the Finance Act 2012 (c.14) (“FA12”).
2007 c.3 . Section 833 was amended by paragraph 5 of Schedule 37 of FA12.
1984 c.51 . Section 155 was amended by paragraph 3 of Schedule 37 to FA12 and by Schedule 1 to the Hong Kong (British Nationality) Order 1986 ( S.I. 1986/948 ).
Article 17 is now, following the Treaty of Lisbon, Article 42 of the Treaty on European Union.
OJ No C 321, 31.12.03, p2.
OJ No.C.83, 30.03.10, p13
As a result of a designation under section 833 of the Income Tax Act 2007 (c.3) , section 11(1) of the Taxation of Chargeable Gains Act 1992 (c. 12) applies to provide an exemption from capital gains tax. Section 11 was substituted by paragraphs 294 and 297 of Part 2 of Schedule 1 to the Income Tax Act 2007 (c.3) .