# Finance Act 1960, Section 74A: Visiting forces and international military headquarters (stamp duty land tax exemptions)


(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 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;
( c ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) For the purposes of this section—
( a ) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) “designated” means designated for the purpose in question by or under any Order in Council made for giving effect to an international agreement;
(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;
(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.

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Source: https://www.legislation.gov.uk/ukpga/Eliz2/8-9/44/section/74A (the official version)
Page: https://openlegislation.uk/finance-act-1960/section-74A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.