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Finance Act 2012


1.Section 220 and Schedule 37 provide the tax treatment required by the EU Status of Forces Agreement for visiting EU military and civilian staff, in order to enable the UK to ratify the agreement.  This treatment is in line with the tax treatment already given to visiting North Atlantic Treaty Organisation (NATO) forces and their civilian staff.  The Schedule amends the provisions of the four taxes acts that apply to visiting forces and allied headquarters.

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