Introduction Details of the Schedule
2.Paragraph 1 amends section 74A of the Finance Act (FA) 1960 so that the section applies an exemption from Stamp Duty Land Tax (SDLT) not just to land transactions in respect of a NATO  headquarters, but also to land transactions in respect of any international military headquarters designated under an Order in Council.  It also deletes the redundant subparagraph 4(c).
3.Paragraphs 2 and 3 amend sections 6 and 155 of the Inheritance Tax Act 1984 so that an exemption from inheritance tax applies not only to NATO military and civilian personnel stationed in the UK or attached to a NATO headquarters in the UK, but also to EU military and civilian staff attached to an international military headquarters designated under an Order in Council.
4.Paragraph 3(3) inserts into section 155:
	new subsection 5A which provides that the official earnings of EU civilian staff, who are not British citizens, paid by a government of a Member State, and any movable property they have in the UK solely because they are part of the EU civilian staff, are excluded property and thus not chargeable to inheritance tax in the event of their death.
	new subsection 5B which provides that EU civilian staff are not regarded for the purposes of the Inheritance Tax Act as becoming resident in the UK if their presence in the UK is solely because of being part of the EU civilian staff.
5.Paragraph 3(4) inserts new paragraphs (a) and (b) into subsection 6 of section 155 to define what is meant by EU civilian staff, this covers both staff working with EU forces in the UK and those attached to international military headquarters situated in the UK.
6.Paragraph 4 amends section 303 of the Income Tax (Earnings and Pensions) Act 2003 so that the section also applies to EU military and civilian staff, as well as to military and civilian personnel working for NATO countries.
7.Paragraph 4(3) inserts new subsection 4A into section 303 which provides that the earnings of EU civilian staff paid by a government of a Member State are exempt from income tax.  This exemption does not apply to British citizens and certain other classes of British nationals.
8.Paragraph 4(4) defines what is meant by EU civilian staff and covers both staff working with EU forces in the UK and those attached to international military headquarters.
9.Paragraph 5 amends section 833 of the Income Tax Act 2007 (ITA) so that the section applies to EU military and civilian staff, as well as to military and civilian staff working for NATO countries.
10.Paragraph 5(2) expands the type of headquarters covered from just NATO ones to any international military headquarters designated by Order in Council.
11.Paragraph 5(5) inserts new subsection 3A into section 303 ITA which brings EU civilian staff who are not British citizens, or certain other classes of British nationals, within the provision.
12.Paragraph 5(6) defines what is meant by EU civilian staff, and covers both staff working with EU forces in the UK and those attached to international military headquarters.