Finance Act 2020
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Amendment of section 104 of Finance Act 2001 (reliefs) | ||
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30. (1) Section 104 of the Finance Act 2001 is amended in subsection (1) — | ||
(a) by inserting the following paragraph after paragraph (b): | ||
“(ba) to the armed forces of a State party to the North Atlantic Treaty (signed at Washington on 4 April 1949) in the State, but not the Defence Forces, for the use of those armed forces, for the civilian staff accompanying them or for supplying their messes or canteens;”, | ||
and | ||
(b) by inserting the following paragraph after paragraph (ba) (inserted by paragraph (a)): | ||
“(bb) to the armed forces of a Member State (other than the Defence Forces) in the State, for the use of those armed forces, for the civilian staff accompanying them or for supplying their messes or canteens, when such forces take part in a defence effort carried out for the implementation of an activity of the European Union under the common security and defence policy as set out in Section 2 of Chapter 2 of Title V of the Treaty on European Union;”. | ||
(2) Paragraph (b) of subsection (1) shall come into operation on 1 July 2022. |