Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 22 para 4

Extension to international military headquarters

Schedule 22 paragraph 4 extends the land transaction tax relief available to visiting forces so that it also applies to designated international military headquarters.

• The LTT relief for visiting forces (set out in paragraph 3 of Schedule 22) is extended to cover designated international military headquarters.
• For the purposes of the relief, a designated international military headquarters is treated as though it were a visiting force from a designated country.
• The members of that notional visiting force are those persons serving at or attached to the headquarters who are members of the armed forces of a designated country.
• "Designated" means designated by or under an Order in Council made to give effect to an international agreement — so the relevant countries and headquarters must be formally recognised through this process.