In Schedule 5 to the 1988 Act (hereditaments exempt from non-domestic rating), after paragraph 19 there is inserted—
19A(1)A hereditament is exempt to the extent that it consists of property which is occupied for the purposes of a visiting force, or a headquarters, in pursuance of arrangements made in that behalf with any Government department.
(2)In this paragraph—
“headquarters” means an international headquarters or defence organisation designated by an Order in Council under section 1 of the [1964 c. 5.] International Headquarters and Defence Organisations Act 1964; and
“visiting force” means any such body, contingent or detachment of the forces of any country as is a visiting force for the purposes of any provision of the [1952 c. 67.] Visiting Forces Act 1952.”