Related Commentary  Related HMRC Manuals

155(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.

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