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Section 67A Acquisitions by certain health service bodiesF1

(1)

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

(a)

F2NHS England;

(F3b)

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

(F4ba)

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.

Annotations

Textual amendments

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)

Notes on Part 4

Modifications

C1

Pt. 4 construed as one with S.I. 2006/575, reg. 43 (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 43(4)

C2

Pt. 4 modified (coming into force at 2 p.m. on 6.12.2006) by The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (S.I. 2006/3237), regs. 1, 2, Sch.

C3

Pt. 4 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 194(8)-(12)

C4

Pt. 4 applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(d)

C5

Pt. 4 modified (temp.) (22.7.2020) by Stamp Duty Land Tax (Temporary Relief) Act 2020 (c. 15), s. 1 (as amended (10.6.2021) by 2021 c. 26, s. 87(2))

C6

Pt. 4 modified (temp.) (10.6.2021) by 2020 c. 15, s. 1A (as inserted by Finance Act 2021 (c. 26), s. 87(3))

C7

Pt. 4 applied (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 29(2)(5) (with reg. 63)

C8

Pt. 4 modified (19.3.2025) by The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 28, 30 (with reg. 63)