Search Legislation

The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2003

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

National Health Service and Community Care Act 1990

15.  After section 61 of the National Health Service and Community Care Act 1990(1) 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(2);

(b)a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991(3);

(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..

Back to top

Options/Help