# Local Government Finance Act 1988, Paragraph 3

Extent: E+W

(1) A person is an exempt individual on a particular day if at any time on the day he is a member of a headquarters or a dependant of such a member.
(2) A headquarters, in relation to any particular time, is a headquarters or organisation designated at that time by an Order in Council under section 1 of the International Headquarters and Defence Organisations Act 1964.
(3) A person is, at any particular time, a member of a headquarters if he is at that time such a member within the meaning of the Schedule to that Act.
(4) A person is, at any particular time, a dependant of such a member if he is at that time such a dependant within the meaning of that Schedule.

---
Source: https://www.legislation.gov.uk/ukpga/1988/41/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/local-government-finance-act-1988/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.