Chwilio Deddfwriaeth

Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Visiting forces and international military headquarters reliefs

416.Paragraph 3 sets out the situations in which land transactions involving visiting forces or international military headquarters may be relieved from LTT.

417.Paragraph 3 provides relief from LTT where the land transaction involves:

  • building or enlarging, barracks or camps for a visiting force;

  • facilitating the training of a visiting force; or

  • promoting the health or efficiency of a visiting force.

418.The above conditions apply to any designated international military headquarters as if it were a visiting force of a designated country; and the members of that force were the persons serving at or attached to the headquarters who are members of the armed forces of a designated country.

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Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

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