{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-15",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-15.json",
  "legislation": "uksi/2003/2867",
  "legislation_title": "The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003",
  "path": "schedule/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "National Health Service and Community Care Act 1990",
  "text": "After section 61 of the National Health Service and Community Care Act 1990 insert—\n“Health service bodies: stamp duty land tax\n61A. (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—\n(a) a National Health Service trust established under Part 1 of this Act or under the National Health Service (Scotland) Act 1978;\n(b) a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991;\n(c) a Primary Care Trust;\n(d) a Local Health Board.\n(2) Relief under this section must be claimed in a land transaction return or an amendment of such a return.\n(3) In this section—\n“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;\n“land transaction return” has the meaning given by section 76(1) of that Act;\n“purchaser” has the same meaning as in Part 4 of that Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1990 c. 19."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1978 c. 29."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.I. 1991/194 (N.I. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/15",
    "retrieved_at": "2026-10-29T05:45:32.646223+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."
}