{
  "url": "https://openlegislation.uk/finance-act-2003/section-67A",
  "json_url": "https://openlegislation.uk/finance-act-2003/section-67A.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "section/67A",
  "kind": "section",
  "number": "67A",
  "heading": "Acquisitions by certain health service bodies",
  "text": "(1) A land transaction is exempt from charge if the purchaser is any of the following—\n(a) NHS England;\n(b) an integrated care board established under section 14Z25 of the National Health Service Act 2006;\n(ba) an NHS trust established under section 25 of the National Health Service Act 2006;\n(c) an NHS foundation trust;\n(d) a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006;\n(e) a National Health Service trust established under section 18 of that Act;\n(f) a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.\n(2) Any relief under this section must be claimed in a land transaction return or an amendment of such a return.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/section/67A",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}