{
  "url": "https://openlegislation.uk/finance-act-northern-ireland-1961/section-5",
  "json_url": "https://openlegislation.uk/finance-act-northern-ireland-1961/section-5.json",
  "legislation": "apni/1961/10",
  "legislation_title": "Finance Act (Northern Ireland) 1961",
  "legislation_url": "https://openlegislation.uk/finance-act-northern-ireland-1961",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Visiting forces and allied headquarters (stamp duty exemptions).",
  "text": "(1) Sub-sections (2) to (4) shall have effect with a view to conferring exemptions from stamp duty (corresponding to exemptions applicable in the case of Her Majesty's forces) in relation to any visiting force of a designated country, and in those sub-sections “a force” means any such visiting force as aforesaid.\n(2) There shall be exempted from all stamp duties any contract, conveyance or other document made 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.\nSubs. (3)(4) rep. by 1970 c. 21 (NI)\n(5) Sub-sections (2) to (4) shall have effect in relation to any designated allied 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) the references to the country to which a force belongs included both any designated allied headquarters and, in relation to any such person as aforesaid, the country of whose armed forces he is a member.\n(6) For the purposes of this section the expressions “allied headquarters”, “designated” and “visiting force” have the same meanings as those assigned to them by sub-section (6) of section seventy-four of the Finance Act, 1960 1960 c.44, for the purposes of that section.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1961/10/section/5",
    "retrieved_at": "2026-10-29T21:33:04.313512+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."
}