{
  "url": "https://openlegislation.uk/finance-act-1960/section-74A",
  "json_url": "https://openlegislation.uk/finance-act-1960/section-74A.json",
  "legislation": "ukpga/Eliz2/8-9/44",
  "legislation_title": "Finance Act 1960",
  "legislation_url": "https://openlegislation.uk/finance-act-1960",
  "path": "section/74A",
  "kind": "section",
  "number": "74A",
  "heading": "Visiting forces and international military headquarters (stamp duty land tax exemptions)",
  "text": "(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.\nIn this section “a force” means any such visiting force.\n(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.\n(3) Relief under this section must be claimed in a land transaction return or an amendment of such a return.\n(4) Subsection (2) of this section has effect in relation to any designated international military headquarters as if—\n(a) the headquarters were a visiting force of a designated country;\n(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;\n( c ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) For the purposes of this section—\n( a ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) “designated” means designated for the purpose in question by or under any Order in Council made for giving effect to an international agreement;\n(c) “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;\n(d) “land transaction” has the meaning given by section 43(1) of the Finance Act 2003;\n(e) “land transaction return” has the meaning given by section 76(1) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 74A(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 1(2)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 74A(4)(c) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 37 para. 1(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 74A(5)(a) omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 37 para. 1(3)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 74A(5)(b) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 1(3)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 74A(5)(c) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 1(3)(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 74A heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 1(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Eliz2/8-9/44/section/74A",
    "retrieved_at": "2026-10-29T11:11:05.080742+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}