Section 4 Visiting forces etc.

In Schedule 5 to the 1988 Act (hereditaments exempt from non-domestic rating), after paragraph 19 there is inserted—

“ Visiting forces etc.

19A

(1)

A hereditament is exempt to the extent that it consists of property which is occupied for the purposes of a visiting force, or a headquarters, in pursuance of arrangements made in that behalf with any Government department.

(2)

In this paragraph—

• “headquarters” means an international headquarters or defence organisation designated by an Order in Council under section 1 of the M1International Headquarters and Defence Organisations Act 1964; and

• “visiting force” means any such body, contingent or detachment of the forces of any country as is a visiting force for the purposes of any provision of the M2Visiting Forces Act 1952.”