SCHEDULE 37 International Military Headquarters, EU Forces, etc
Finance Act 2012 (2012 c 14) | Legislation

SCHEDULE 37 International Military Headquarters, EU Forces, etc

Section 220

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 “alliedâ€, in the first place, substitute “international militaryâ€, 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 agreementâ€, and

(c)     in paragraph (c), after “detachment of†insert “aâ€.

(4)     Accordingly, in the heading for that section for “allied†substitute “international militaryâ€.

IHTA 1984

2

In section 6 of IHTA 1984 (excluded property), in subsection (4), after “section 155(1)†insert “or (5A)â€.

3

(1)     Section 155 of that Act (visiting forces and allied headquarters: residence, etc) is amended as follows.

(2)     In subsection (4) for “allied†substitute “international militaryâ€.

(3)     After subsection (5) insert—

“(5A)     Section 6(4) also applies to—

(a)     the emoluments paid by the Government of any designated country to a person belonging to the EU civilian staff, not being a British citizen, a British overseas territories citizen, a British National

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