Land and Buildings Transaction Tax (Scotland) Act 2013

[F1 2. S Paragraph 1 has effect in relation to any designated international military headquarters as if—

(a) the headquarters were a visiting force of a designated country, and

(b) the members of that visiting 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.]

Textual Amendments

F1 Schs. 16A-16C inserted (1.4.2015) by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93) , arts. 1(2) , 2(6)