{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-986",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-986.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/986",
  "kind": "section",
  "number": "986",
  "heading": "Meaning of “health service body”",
  "text": "In section 985 “health service body” means a body mentioned in the following table—\nBody\nProvision under which body established\n. . .\n. . .\nthe Common Services Agency for the Scottish Health Service\nsection 10 of the National Health Service (Scotland) Act 1978\n. . .\n. . .\na Health and Social Care trust\nArticle 10 of the Health and Personal Social Services (Northern Ireland) Order 1991 (S.I. 1991/194 (N.I. 1))\na Health Board\nsection 2(1)(a) of the National Health Service (Scotland) Act 1978\nan integrated care board\nsection 14Z25 of the National Health Service Act 2006\n. . .\n. . .\na Local Health Board\nsection 11 of the National Health Service (Wales) Act 2006\na National Health Service trust\nsection 25 of the National Health Service Act 2006 or section 18 of the National Health Service (Wales) Act 2006\nan NHS foundation trust\nsection 30 of the National Health Service Act 2006\n. . .\n. . .\na Primary Care Trust\nsection 18 of the National Health Service Act 2006\nthe Regional Agency for Public Health and Social Well-being\nsection 12(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009\nthe Regional Business Services Organisation\nsection 14(1) of the Health and Social Care (Reform) Act (Northern Ireland) 2009\nthe Scottish Dental Practice Board\nsection 4 of the National Health Service (Scotland) Act 1978\na special health and social services agency\nArticle 3 of the Health and Personal Social Services (Special Agencies) (Northern Ireland) Order 1990 (S.I. 1990/247 (N.I. 3))\na Special Health Authority\nsection 28 of the National Health Service Act 2006 or section 22 of the National Health Service (Wales) Act 2006\na Special Health Board\nsection 2(1)(b) of the National Health Service (Scotland) Act 1978\na Strategic Health Authority\nsection 13 of the National Health Service Act 2006\nNHS England\nsection 1H of the National Health Service Act 2006\nNational Institute for Health and Care Excellence\nsection 232 of the Health and Social Care Act 2012",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 986 omitted (1.7.2022) by virtue of Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 172(a); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 986 omitted (30.11.2022) by virtue of The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 11(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 986 inserted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 172(b); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 986 omitted (1.2.2023) by virtue of The Health and Social Care Information Centre (Transfer of Functions, Abolition and Transitional Provisions) Regulations 2023 (S.I. 2023/98), reg. 1(2), Sch. para. 15 (with reg. 3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 986 omitted (30.11.2022) by virtue of The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 11(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 986 inserted (30.11.2022) by The Health and Social Care Act (Northern Ireland) 2022 (Consequential Amendments) Order 2022 (S.I. 2022/1174), arts. 1(2), 11(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 986 inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 37"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 986 substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 13; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/986",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}