SCHEDULES

SCHEDULE 37International military headquarters, EU forces, etc

FA 1960

1

1

Section 74A of FA 1960 (visiting forces and allied headquarters: stamp duty land tax exemptions) is amended as follows.

2

In subsection (4)—

a

for “allied”, in the first place, substitute “ international military ”, and

b

omit paragraph (c).

3

In subsection (5)—

a

omit paragraph (a),

b

in paragraph (b), after “Council” insert “ made for giving effect to an international agreement ”, and

c

in paragraph (c), after “detachment of” insert “ a ”.

4

Accordingly, in the heading for that section for “allied” substitute “international military”.