# The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003, Paragraph 15: National Health Service and Community Care Act 1990


After section 61 of the National Health Service and Community Care Act 1990 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;
(b) a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991;
(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.”.

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Source: https://www.legislation.gov.uk/uksi/2003/2867/schedule/paragraph/15 (the official version)
Page: https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2003/schedule/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.