SCHEDULE 22MISCELLANEOUS RELIEFS
Visiting forces and international military headquarters reliefs
I13
A land transaction entered into with a view to—
a
building or enlarging barracks or camps for a visiting force,
b
facilitating the training of a visiting force, or
c
promoting the health or efficiency of a visiting force,
is relieved from tax.
I24
1
Paragraph 3 has effect in relation to a designated international military headquarters as if —
a
the headquarters were a visiting force of a designated country, and
b
the members of that 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.
2
In this paragraph, “"designated”” means designated for the purpose in question by or under any Order in Council made to give effect to an international agreement.
I35
In paragraphs 3 and 4, “"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 the United Kingdom on the invitation of Her Majesty's Government in the United Kingdom.