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SCHEDULE 22E+WMISCELLANEOUS RELIEFS

Visiting forces and international military headquarters reliefsE+W

3A land transaction entered into with a view to—E+W

(a)building or enlarging barracks or camps for a visiting force,

(b)facilitating the training of a visiting force, or

(c)promoting the health or efficiency of a visiting force,

is relieved from tax.

Annotations:

Commencement Information

I1Sch. 22 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3