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Land and Buildings Transaction Tax (Scotland) Act 2013

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Changes over time for: SCHEDULE 16A

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[F1SCHEDULE 16ASVISITING FORCES AND INTERNATIONAL MILITARY HEADQUARTERS RELIEFS

(introduced by section 27)

This schedule has no associated Explanatory Notes

The reliefS

1.SA land transaction entered into with a view to any of the following is exempt from charge—

(a)building or enlarging barracks or camps for a visiting force,

(b)facilitating the training in Scotland of a visiting force,

(c)promoting the health or efficiency of a visiting force.

2.SParagraph 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.

3.SIn this schedule—

  • “designated” means designated by or under any Order in Council made for the purposes of section 74A of the Finance Act 1960 (relief from stamp duty land tax),

  • “visiting force” means any body, contingent or detachment of a country’s forces which is for the time being or is to be present in Scotland on the invitation of Her Majesty’s Government in the United Kingdom.]

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