This section has no associated Explanatory Notes
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