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

Visiting forces and international military headquarters reliefs

This section has no associated Explanatory Notes

4(1)Paragraph 3 has effect in relation to a designated international military headquarters as if —

(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.