# Finance Act 2012, Paragraph 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 “allied”, in the first place, substitute “ international military ”, 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 agreement ”, and
(c) in paragraph (c), after “detachment of” insert “ a ”.
(4) Accordingly, in the heading for that section for “allied” substitute “international military”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/37/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-37/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.