{
  "url": "https://openlegislation.uk/national-health-service-and-community-care-act-1990/section-61",
  "json_url": "https://openlegislation.uk/national-health-service-and-community-care-act-1990/section-61.json",
  "legislation": "ukpga/1990/19",
  "legislation_title": "National Health Service and Community Care Act 1990",
  "legislation_url": "https://openlegislation.uk/national-health-service-and-community-care-act-1990",
  "path": "section/61",
  "kind": "section",
  "number": "61",
  "heading": "Health service bodies: taxation.",
  "text": "(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) At the end of Schedule 3 to the Inheritance Tax Act 1984 (gifts for national purposes) there shall be added—\n“A health service body, within the meaning of section 519A of the Income and Corporation Taxes Act 1988”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 61(1) repealed (1.10.2010 with effect as mentioned in s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), ss. 1181(1), 1184(1), Sch. 3 Pt. 1 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 61(2) repealed by Finance Act 1990 (c. 29, SIF 63:1), s. 132, Sch. 19 Pt. IV"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 61(3)-(3C) repealed (with effect in accordance with s. 216(3)(4) of the amending Act) by Finance Act 2012 (c. 14), s. 216(2)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 61(4) repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1990/19/section/61",
    "retrieved_at": "2026-10-29T09:43:11.905057+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."
}