# Finance Act (Northern Ireland) 1961, Section 5: Visiting forces and allied headquarters (stamp duty exemptions).


(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.
(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.
Subs. (3)(4) rep. by 1970 c. 21 (NI)
(5) Sub-sections (2) to (4) shall have effect in relation to any designated allied 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) 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.
(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.

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Source: https://www.legislation.gov.uk/apni/1961/10/section/5 (the official version)
Page: https://openlegislation.uk/finance-act-northern-ireland-1961/section-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.