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”.