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Income and Corporation Taxes Act 1988, Section 519A is up to date with all changes known to be in force on or before 01 September 2024. 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.
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(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—
[F2(a)a [F3Strategic Health Authority or a] Health Authority established under section 8 of the National Health Service Act 1977;
(aa)a Special Health Authority established under section 11 of that Act;]
[F4(ab)a Primary Care Trust;]
[F5(aba)a Local Health Board;]
(b)a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990;
[F6(bb)an NHS foundation trust]
(c)F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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)F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(f)F9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(g)the Scottish Dental Practice Board; F10 . . .
(h)F11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F12(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.]
[F13(3)The Treasury may by order disapply subsection (1)(b) in relation to a specified activity, or class of activity, of an NHS foundation trust.
(4)An order under subsection (3) shall make provision for determining the amount of the profits relating to an activity that are to be charged to corporation tax as a result of the disapplication of subsection (1)(b).
(5)An order under subsection (3) may, in particular—
(a)make provision for disregarding profits of less than a specified amount in respect of a financial year or accounting period or a specified part of a financial year or accounting period;
(b)make provision for disregarding a specified part of profits in respect of a financial year or accounting period or a specified part of a financial year or accounting period;
(c)make provision for disregarding all or part of profits relating to activity in respect of which receipts or turnover (as defined by the order) are less than a specified amount in respect of a financial year or accounting period or a specified part of a financial year or accounting period.
(6)An order under subsection (3)—
(a)may apply, with or without modification, a provision of the Tax Acts,
(b)may disapply a provision of the Tax Acts,
(c)may make provision similar to a provision of the Tax Acts, and
(d)may make provision generally or in relation to a specified body or class of bodies.
(7)The Treasury may make an order under subsection (3) only—
(a)in relation to an activity or class of activity that appears to the Treasury to be of a commercial nature,
(b)where it appears to the Treasury to be expedient for the purpose of avoiding, removing or reducing differences between—
(i)the fiscal treatment of the body undertaking the activity, and
(ii)the fiscal treatment of another body or class of body which is of a commercial nature and which undertakes or might undertake the same or a similar activity, and
(c)if a draft has been laid before, and approved by resolution of, the House of Commons.
(8)An activity authorised under section 14(1) of the Health and Social Care (Community Health and Standards) Act 2003 shall not be treated as an activity of a commercial nature for the purposes of subsection (7)(a).]]
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
F2S. 519A(2)(a)(aa) substituted for s. 519A(2)(a) (1.4.1996) by Health Authorities Act 1995 (c. 17), s. 2(3), Sch. 1 para. 114(a) (with Sch. 2)
F3Words in s. 519A(2)(a) inserted (1.10.2002) by The National Health Service Reform and Health Care Professions Act 2002 (Supplementary, Consequential etc. Provisions) Regulations 2002 (S.I. 2002/2469), reg. 1, Sch. 1 para. 14
F4S. 519A(2)(ab) inserted (1.4.2000 for E.W. and 11.5.2001 otherwise) by Health Act 1999 (c. 8), s. 67(1), Sch. 4 para. 73; S.I. 1999/2342, art. 2(4)(b)(i); S.I. 2001/1985, art. 2(4)
F5S. 519A(2)(aba) inserted (10.10.2002 for W., otherwise prosp.) by National Health Service Reform and Health Care Professions Act 2002 (c. 17), s. 42(3), Sch. 5 para. 27; S.I. 2005/2352, art. 2, Sch.
F6S. 519A(2)(bb) inserted (1.4.2004) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), ss. 33(1), 199(1); S.I. 2004/759, art. 2
F7S. 519A(2)(c) repealed (1.4.1996) by Health Authorities Act 1995 (c. 17), s. 2(3), Sch. 1 para. 114(b), Sch. 3 (with Sch. 2)
F8S. 519A(2)(e) repealed (S.) (27.9.2005) by The Mental Health (Care and Treatment) (Scotland) Act 2003 (Modification of Enactments) Order 2005 (S.S.I. 2005/465), art. 1, Sch. 2; and s. 519A(2)(e) repealed (E.W.N.I.) (5.10.2005) by The Mental Health (Care and Treatment) (Scotland) Act 2003 (Consequential Provisions) Order 2005 (S.I. 2005/2078), art. 1(1), Sch. 3
F9S. 519A(2)(f) repealed (1.4.2006) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), s. 199(1), Sch. 14 Pt. 4; S.I. 2005/2925, art. 11
F10Word in s. 519A(2)(g) repealed by S.I. 1991/195, art. 6
F11S. 519A(2)(h) repealed (1.4.2005) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), ss. 190(2), 199(1), Sch. 13 para. 5, Sch. 14 Pt. 7; S.I. 2005/457, art. 2(1)(a)(b)
F12S. 519A(2)(i) (j) (k) added by S.I. 1991/195, art. 6
F13S. 519A(3)-(8) added (22.7.2004) by Finance Act 2004 (c. 12), s. 148
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