visiting forces

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Commonwealth forces stationed in the UK and any other forces from abroad designated by Order in Council, including their civilian components. The Visiting Forces Act 1952 empowers the service courts of such forces to exercise jurisdiction over their members according to their national law (but not to carry out the death penalty). It exempts their members from trial by UK criminal courts in the case of offences committed on duty, against other members, or against the property of the force or other members. The Income and Corporation Taxes Act 1988 confers certain exemptions from UK taxation on members of visiting forces.

Subjects: Law.

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