Search Legislation

National Health Service and Community Care Act 1990

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 61

 Help about opening options

Changes to legislation:

National Health Service and Community Care Act 1990, Section 61 is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

61 Health service bodies: taxation.U.K.

(1)F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3B). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3C). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)At the end of Schedule 3 to the Inheritance Tax Act 1984 (gifts for national purposes) there shall be added—

A health service body, within the meaning of section 519A of the Income and Corporation Taxes Act 1988.

Textual Amendments

F1S. 61(1) repealed (1.10.2010 with effect as mentioned in s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), ss. 1181(1), 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F3S. 61(3)-(3C) repealed (with effect in accordance with s. 216(3)(4) of the amending Act) by Finance Act 2012 (c. 14), s. 216(2)(a)

F4S. 61(4) repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

Back to top

Options/Help