Section 67A Acquisitions by certain health service bodies

(1)

F1A land transaction is exempt from charge if the purchaser is any of the following—

(a)

F2NHS England;

(b)

F3an integrated care board established under section 14Z25 of the National Health Service Act 2006;

(ba)

F4an NHS trust established under section 25 of the National Health Service Act 2006;

(c)

an NHS foundation trust;

(d)

a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006;

(e)

a National Health Service trust established under section 18 of that Act;

(f)

a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.

(2)

Any relief under this section must be claimed in a land transaction return or an amendment of such a return.

Annotations

F1: S. 67A inserted (with effect in accordance with s. 216(4)-(6) of the amending Act) by Finance Act 2012 (c. 14), s. 216(1)
F2: Words in s. 67A substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 1 para. 1(1)(2); S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F3: S. 67A(1)(b) substituted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 4 para. 68; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)
F4: S. 67A(1)(ba) inserted (1.7.2022) by Health and Care Act 2022 (c. 31), s. 186(6), Sch. 7 para. 2; S.I. 2022/734, reg. 2(a), Sch. (with regs. 13, 29, 30)