66Transfers involving public bodiesU.K.
(1)A land transaction entered into on, or in consequence of, or in connection with, a reorganisation effected by or under a statutory provision is exempt from charge if the purchaser and vendor are both public bodies.
(2)The Treasury may by order provide that a land transaction that is not entered into as mentioned in subsection (1) is exempt from charge if—
(a)the transaction is effected by or under a prescribed statutory provision, and
(b)either the purchaser or the vendor is a public body.
In this subsection “prescribed” means prescribed in an order made under this subsection.
(3)A “reorganisation” means changes involving—
(a)the establishment, reform or abolition of one or more public bodies,
(b)the creation, alteration or abolition of functions to be discharged or discharged by one or more public bodies, or
(c)the transfer of functions from one public body to another.
(4)The following are public bodies for the purposes of this section—
Government, Parliament etc
A Minister of the Crown
The Scottish Ministers
A Northern Ireland department
[The Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Government]
The Corporate Officer of the House of Lords
The Corporate Officer of the House of Commons
The Scottish Parliamentary Corporate Body
The Northern Ireland Assembly Commission
[The National Assembly for Wales Commission]
Local government: England
A county or district council constituted under section 2 of the Local Government Act 1972 (c. 70)
The council of a London borough
The Greater London Authority
The Common Council of the City of London
The Council of the Isles of Scilly
Local government: Wales
Local government: Scotland
Local government: Northern Ireland
Health: England and Wales
A Strategic Health Authority [established under section 13 of the National Health Service Act 2006]
A Special Health Authority established under [section 28 of that Act or section 22 of the National Health Service (Wales) Act 2006]
A Primary Care Trust established under [section 18 of the National Health Service Act 2006]
A Local Health Board established under [section 11 of the National Health Service (Wales) Act 2006]
A National Health Service Trust established under [section 25 of the National Health Service Act 2006 or section 18 of the National Health Service (Wales) Act 2006]
Health: Scotland
The Common Services Agency established under section 10(1) of the National Health Service (Scotland) Act 1978 (c. 29)
A Health Board established under section 2(1)(a) of that Act
A National Health Service Trust established under section 12A(1) of that Act
A Special Health Board established under section 2(1)(b) of that Act
Health: Northern Ireland
[The Regional Agency for Public Health and Social Well-being]
A [Health and Social Care trust] established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991 (S.I. 1991/194 (N.I. 1))
Other planning authorities
Statutory bodies
Prescribed persons
(5)In this section references to a public body include—
(a)a company in which all the shares are owned by such a body, and
(b)a wholly-owned subsidiary of such a company.
[(6)In this section “company” means a company as defined by section [1] of the Companies Act [2006] ....]
Textual Amendments
Modifications etc. (not altering text)
Commencement Information