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Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Visiting forces and international military headquarters reliefs

416.Paragraph 3 sets out the situations in which land transactions involving visiting forces or international military headquarters may be relieved from LTT.

417.Paragraph 3 provides relief from LTT where the land transaction involves:

  • building or enlarging, barracks or camps for a visiting force;

  • facilitating the training of a visiting force; or

  • promoting the health or efficiency of a visiting force.

418.The above conditions apply to any designated international military headquarters as if it were a visiting force of a designated country; and the members of that force were the persons serving at or attached to the headquarters who are members of the armed forces of a designated country.

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