Paragraph 15 National Health Service and Community Care Act 1990

After section 61 of the National Health Service and Community Care Act 1990^f1 insert—

“Health service bodies: stamp duty land tax

61A.

(1)

A land transaction is exempt from charge for the purposes of stamp duty land tax where the purchaser is one of the following bodies—

(a)

a National Health Service trust established under Part 1 of this Act or under the National Health Service (Scotland) Act 1978^f2;

(b)

a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991^f3;

(c)

a Primary Care Trust;

(d)

a Local Health Board.

(2)

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

(3)

In this section—

• “land transaction” has the meaning given by section 43(1) of the Finance Act 2003;

• “land transaction return” has the meaning given by section 76(1) of that Act;

• “purchaser” has the same meaning as in Part 4 of that Act.”.