The Double Taxation Relief (Taxes on Estates of Deceased Persons and on Gifts) (United States of America) Order 1979
The Double Taxation Convention with the United States of America which forms the Schedule to this Order applies to death duties and gift taxes. The taxes covered by the Convention are the United Kingdom capital transfer tax and the United States estate and gift taxes. The Convention will also apply to any tax of a substantially similar character which may be imposed by either country.