Finance Act 2012

FA 1960U.K.

1(1)Section 74A of FA 1960 (visiting forces and allied headquarters: stamp duty land tax exemptions) is amended as follows.U.K.

(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”.