SCHEDULES
SCHEDULE 5 Non-Domestic Rating: Exemption
Visiting forces etc.
F119A
(1)
A hereditament is exempt to the extent that it consists of property which is occupied for the purposes of a visiting force, or a headquarters, in pursuance of arrangements made in that behalf with any Government department.
(2)
In this paragraph—
“headquarters” means an international headquarters or defence organisation designated by an Order in Council under section 1 of the M1International Headquarters and Defence Organisations Act 1964; and
“visiting force” means any such body, contingent or detachment of the forces of any country as is a visiting force for the purposes of any provision of the M2Visiting Forces Act 1952.