Part V Miscellaneous

74AF1Visiting forces and F2international military headquarters (stamp duty land tax exemptions)

1

This section has effect with a view to conferring exemptions from stamp duty land tax corresponding to exemptions applicable in the case of Her Majesty’s forces in relation to any visiting force of a designated country.

  • In this section “a force” means any such visiting force.

2

A land transaction entered into with a view to building or enlarging barracks or camps for a force, or to facilitating the training in the United Kingdom of a force, or to promoting the health or efficiency of a force, is exempt from charge for the purposes of stamp duty land tax.

3

Relief under this section must be claimed in a land transaction return or an amendment of such a return.

4

Subsection (2) of this section has effect in relation to any designated F3 international military headquarters as if—

a

the headquarters were a visiting force of a designated country;

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;

F4 c

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5

For the purposes of this section—

F5 a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

“designated” means designated for the purpose in question by or under any Order in CouncilF6 made for giving effect to an international agreement;

c

“visiting force” means any body, contingent or detachment ofF7 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;

d

“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;

e

“land transaction return” has the meaning given by section 76(1) of that Act.