Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

This section has no associated Explanatory Notes

4(1)Paragraph 3 has effect in relation to a designated international military headquarters as if —E+W

(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.

Commencement Information

I1Sch. 22 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3