# Finance Act 2003, Section 67A: Acquisitions by certain health service bodies


(1) A land transaction is exempt from charge if the purchaser is any of the following—
(a) NHS England;
(b) an integrated care board established under section 14Z25 of the National Health Service Act 2006;
(ba) an 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.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/section/67A (the official version)
Page: https://openlegislation.uk/finance-act-2003/section-67A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.