Commentary on Sections Visiting forces and international military headquarters reliefs
416.Paragraph 3 sets out the situations in which land transactions involving visiting forces or international military headquarters may be relieved from LTT.
417.Paragraph 3 provides relief from LTT where the land transaction involves:
	building or enlarging, barracks or camps for a visiting force;
	facilitating the training of a visiting force; or
	promoting the health or efficiency of a visiting force.
418.The above conditions apply to any designated international military headquarters as if it were a visiting force of a designated country; and the members of that force were the persons serving at or attached to the headquarters who are members of the armed forces of a designated country.