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Section 74A Visiting forces and international military headquarters (stamp duty land tax exemptions)F1F7

(1)

This section has effect with a view to conferring exemptions from stamp duty land tax corresponding to exemptions applicable in the case of Her Majesty’s forces in relation to any visiting force of a designated country.

  • In this section “a force” means any such visiting force.

(2)

A land transaction entered into with a view to building or enlarging barracks or camps for a force, or to facilitating the training in the United Kingdom of a force, or to promoting the health or efficiency of a force, is exempt from charge for the purposes of stamp duty land tax.

(3)

Relief under this section must be claimed in a land transaction return or an amendment of such a return.

(4)

Subsection (2) of this section has effect in relation to any designated F2 international military headquarters as if—

(a)

the headquarters were a visiting force of a designated country;

(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;

F3( c )

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

For the purposes of this section—

F4( a )

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)

“designated” means designated for the purpose in question by or under any Order in CouncilF5 made for giving effect to an international agreement;

(c)

“visiting force” means any body, contingent or detachment ofF6 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;

(d)

“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;

(e)

“land transaction return” has the meaning given by section 76(1) of that Act.

Annotations

Textual amendments

F1

S. 74A inserted (1.12.2003) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003 (S.I. 2003/2867), reg. 1, Sch. para. 6

F2

Words in s. 74A(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 1(2)(a)

F3

S. 74A(4)(c) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 37 para. 1(2)(b)

F4

S. 74A(5)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 37 para. 1(3)(a)

F5

Words in s. 74A(5)(b) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 1(3)(b)

F6

Word in s. 74A(5)(c) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 1(3)(c)

F7

Words in s. 74A heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 1(4)