Lighthouses reliefs
1
A land transaction entered into by or under the direction of the Secretary of State for the purposes of carrying into effect Part 8 of the Merchant Shipping Act 1995 (c 21) (lighthouses) is relieved from tax.
2
(1) A land transaction entered into by or under the direction of the Trinity House for the purpose of carrying out the services referred to in section 221(1) of the Merchant Shipping Act 1995 (c 21) is relieved from tax.
(2) In this paragraph, “the Trinity House” has the meaning given by section 223 of the Merchant Shipping Act 1995 (c 21).
Visiting forces and international military headquarters reliefs
3
A land transaction entered into with a view to—
(a) building or enlarging barracks or camps for a visiting force,
(b) facilitating the training of a visiting force, or
(c) promoting the health or efficiency of a visiting force,
is relieved from tax.
4
(1) Paragraph 3 has effect in relation to a designated international military headquarters as if—
(a) the headquarters were a visiting force of a designated country, and
(b)
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