Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 22 para 5

Definition of "visiting force"

Schedule 22 paragraph 5 defines the term "visiting force" as used in the relief provisions for visiting forces and international military headquarters.

• A "visiting force" is any body, contingent or detachment of a foreign country's armed forces
• The force must be present, or due to be present, in the United Kingdom
• The force's presence must be at the invitation of the UK Government
• This definition applies to the visiting forces relief provisions in paragraphs 3 and 4 of Schedule 22