Finance Act 2012

FA 1960

This section has no associated Explanatory Notes

1(1)Section 74A of FA 1960 (visiting forces and allied headquarters: stamp duty land tax exemptions) is amended as follows.

(2)In subsection (4)—

(a)for “allied”, in the first place, substitute “international military”, and

(b)omit paragraph (c).

(3)In subsection (5)—

(a)omit paragraph (a),

(b)in paragraph (b), after “Council” insert “made for giving effect to an international agreement”, and

(c)in paragraph (c), after “detachment of” insert “a”.

(4)Accordingly, in the heading for that section for “allied” substitute “international military”.