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Finance Act (Northern Ireland) 1961
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PART IIN.I.Stamp Duties
S. 3 rep. by 1970 c. 21 (NI)
S. 4 rep. by 1986 c. 41
5Visiting forces and allied headquarters (stamp duty exemptions).N.I.
(1)Sub-sections (2) to (4) shall have effect with a view to conferring exemptions from stamp duty (corresponding to exemptions applicable in the case of Her Majesty's forces) in relation to any visiting force of a designated country, and in those sub-sections “a force” means any such visiting force as aforesaid.
(2)There shall be exempted from all stamp duties any contract, conveyance or other document made 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.
Subs. (3)(4) rep. by 1970 c. 21 (NI)
(5)Sub-sections (2) to (4) shall have effect in relation to any designated allied 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;
(c)the references to the country to which a force belongs included both any designated allied headquarters and, in relation to any such person as aforesaid, the country of whose armed forces he is a member.
(6)For the purposes of this section the expressions “allied headquarters”, “designated” and “visiting force” have the same meanings as those assigned to them by sub-section (6) of section seventy-four of the Finance Act, 1960 [1960 c.44] , for the purposes of that section.
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