FINANCE ACT (NORTHERN IRELAND) 1961 - SECT 5 Visiting forces and allied headquarters (stamp duty exemptions).

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FINANCE ACT (NORTHERN IRELAND) 1961 - SECT 5

Visiting forces and allied headquarters (stamp duty exemptions).

5.(1) Sub-sections (2) to (4) shall have effect with a view to conferring
exemptions from stamp duty (corresponding to exemptions applicable in the case
of Her Majesty's forces) in relation to any visiting force of a designated
country, and in those sub-sections "a force" means any such visiting force as
aforesaid.

(2) There shall be exempted from all stamp duties any contract, conveyance or
other document made with a view to building or enlarging barracks or camps for
a force, or to facilitating the training in the United Kingdom of a force, or
to promoting the health or efficiency of a force.

Subs.(3)(4) rep. by 1970 c.21 (NI) s.19 sch.3 Pt.III

(5) Sub-sections (2) to (4) shall have effect in relation to any designated
allied headquarters as if

(a)the headquarters were a visiting force of a designated country;

(b)the members of that force consisted of such of the persons serving at or
attached to the headquarters as are members of the armed forces of a
designated country;

(c)the references to the country to which a force belongs included both any
designated allied headquarters and, in relation to any such person as
aforesaid, the country of whose armed forces he is a member.

(6) For the purposes of this section the expressions "allied headquarters",
"designated" and "visiting force" have the same meanings as those assigned to
them by sub-section (6) of section seventy-four of the Finance Act, 1960, for
the purposes of that section.

Part III (ss.68) rep. by 1965 c.16 (NI) s.10 sch. 2 Pt.II; 1972 c.10 (NI)
s.37(4) sch. 10

S.12 adds s.27(4) to 1950 c.3 (NI). S.13 rep. by 1976 c.40 s.132 sch.15
Pt.VII. S.14 rep. by 1970 c.21 (NI) s.19 sch.3 Pt.III; SLR 1973

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Northern Irish Legislation

FINANCE ACT (NORTHERN IRELAND) 1961 - SECT 5