(1)A health service body—
(a)shall be exempt from income tax in respect of its income, and
(b)shall be exempt from corporation tax,
and, so far as the exemption from income tax conferred by this subsection calls for repayment of tax, effect shall be given thereto by means of a claim.
(2)In this section “health service body” means—
(a)a health authority, within the meaning of the National Health Service Act 1977;
(b)a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990;
(c)a Family Health Services Authority;
(d)a Health Board or Special Health Board, the Common Services Agency for the Scottish Health Service and a National Health Service trust respectively constituted under sections 2, 10 and 12A of the National Health Service (Scotland) Act 1978;
(e)a State Hospital Management Committee constituted under section 91 of the Mental Health (Scotland) Act 1984;
(f)the Dental Practice Board;
(g)the Scottish Dental Practice Board; F2 . . .
(h)the Public Health Laboratory Service Board.
[F3(i)a Health and Social Services Board and the Northern Ireland Central Services Agency for the Health and Social Services established under Articles 16 and 26 respectively of the Health and Personal Social Services (Northern Ireland) Order 1972;
(j)a special health and social services agency established under the Health and Personal Social Services (Special Agencies) (Northern Ireland) Order 1990; and
(k)a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991.]]
Textual Amendments
F1S. 519A inserted (17.9.1990) by National Health Service and Community Care Act 1990 (c. 19), ss. 61(1), 67(2); S.I. 1990/1329, art. 2(5)(a), Sch. 2
F2Word in s. 519A(2)(g) repealed by S.I. 1991/195, art. 6
F3S. 519A(2)(i) (j) (k) added by S.I. 1991/195, art. 6