F1SCHEDULE 16AVISITING FORCES AND INTERNATIONAL MILITARY HEADQUARTERS RELIEFS
Annotations:
Amendments (Textual)
The relief
2
Paragraph 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.
Schs. 16A-16C inserted (1.4.2015) by The Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015 (S.S.I. 2015/93) , arts. 1(2) , 2(6)