Land and Buildings Transaction Tax (Scotland) Act 2013 section Schedule 16A paragraph 2

Application of relief to international military headquarters

Schedule 16A paragraph 2 extends the visiting forces LBTT relief so that it also applies to designated international military headquarters.

• The relief described in paragraph 1 of Schedule 16A 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.
• This provision was introduced by the Land and Buildings Transaction Tax (Addition and Modification of Reliefs) (Scotland) Order 2015.