Visiting forces and international military headquarters reliefsE+W
3E+WA land transaction entered into with a view to—
(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.
Commencement Information
I1Sch. 22 para. 3 in force at 1.4.2018 by S.I. 2018/34, art. 3
4(1)Paragraph 3 has effect in relation to a designated international military headquarters as if —E+W
(a)the headquarters were a visiting force of a designated country, and
(b)the members of that force consisted of such of the persons serving at or attached to the headquarters as are members of the armed forces of a designated country.
(2)In this paragraph, “"designated”” means designated for the purpose in question by or under any Order in Council made to give effect to an international agreement.
Commencement Information
I2Sch. 22 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3
5E+WIn paragraphs 3 and 4, “"visiting force”” means any body, contingent or detachment of a country's forces which is for the time being or is to be present in the United Kingdom on the invitation of Her Majesty's Government in the United Kingdom.
Commencement Information
I3Sch. 22 para. 5 in force at 1.4.2018 by S.I. 2018/34, art. 3