{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-37/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-37/paragraph-1.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/37/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Section 74A of FA 1960 (visiting forces and allied headquarters: stamp duty land tax exemptions) is amended as follows.\n(2) In subsection (4)—\n(a) for “allied”, in the first place, substitute “ international military ”, and\n(b) omit paragraph (c).\n(3) In subsection (5)—\n(a) omit paragraph (a),\n(b) in paragraph (b), after “Council” insert “ made for giving effect to an international agreement ”, and\n(c) in paragraph (c), after “detachment of” insert “ a ”.\n(4) Accordingly, in the heading for that section for “allied” substitute “international military”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/37/paragraph/1",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}