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National Health Service and Community Care Act 1990
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- 1990 c. 19
- Part V
- Section 61
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Changes over time for: Section 61
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 03 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.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Section 61:
- s. 4A(1)(c) and word added by S.I. 2006/1056 Sch. para. 5(a)(ii) (This amendment comes into force on the day on which 2005 asp 13, s. 20 comes into force, see art. 1(2)(b))
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 4A(1)(c) and word added by S.I. 2006/1056 Sch. para. 5(a)(ii) (This amendment comes into force on the day on which 2005 asp 13, s. 20 comes into force, see art. 1(2)(b))
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F1S. 61(1) repealed (1.10.2010 with effect as mentioned in s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), ss. 1181(1), 1184(1), Sch. 3 Pt. 1 (with Sch. 2)
F2S. 61(2) repealed by Finance Act 1990 (c. 29, SIF 63:1), s. 132, Sch. 19 Pt. IV
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
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