{
  "url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2005/regulation-2.json",
  "legislation": "uksi/2005/82",
  "legislation_title": "The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/stamp-duty-land-tax-consequential-amendment-of-enactments-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the National Health Service and Community Care Act 1990",
  "text": "(1) Section 61 of the National Health Service and Community Care Act 1990 (taxation: NHS bodies) is amended as follows.\n(2) For subsection (3) substitute—\n“(3) In the case of a body falling within subsection (3A) below—\n(a) where any conveyance, transfer or lease is made or agreed to be made to the body, no stamp duty shall be chargeable under Part 1 or 2, or paragraph 16, of Schedule 13 to the Finance Act 1999 on the instrument by which the conveyance, transfer, lease, or the agreement for it, is effected;\n(b) where the body is the purchaser in relation to a land transaction, the land transaction is exempt from charge for the purposes of stamp duty land tax.\n(3A) The bodies are—\n(a) a National Health Service trust established under Part 1 of this Act or Part 1 of 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(3B) Relief under subsection (3)(b) above must be claimed in a land transaction return or an amendment of such a return.\n(3C) In this section—\n“land transaction” has the same meaning as in Part 4 of the Finance Act 2003 (see section 43(1) of that Act);\n“land transaction return” shall be construed in accordance with section 76(1) of that Act;\n“purchaser” has the same meaning as in Part 4 of that Act (see section 43(4) of that Act).”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1990 c. 19. Section 61 has been amended. The relevant amendments are those made by article 7(6) of S.I. 1991/194 (N.I. 1), paragraph 82 of Schedule 4 to the Health Act 1999 (c. 8), paragraph 24 of Schedule 14 to the Finance Act 1999 (c. 16) and paragraph 35 of Schedule 5 to the National Health Service Reform and Health Care Professions Act 2002 (c. 17)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/82/regulation/2",
    "retrieved_at": "2026-10-29T05:11:30.062555+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."
}