National Health Service and Community Care Act 1990

61 Health service bodies: taxation. U.K.

(1) In Part XII of the M1 Income and Corporation Taxes Act 1988 (special classes of companies and business: miscellaneous businesses and bodies) after section 519 there shall be inserted the following section—

“519A Health service bodies.

(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; and

(h) the Public Health Laboratory Service Board.”

(2)

[F1 F2 F3 (3) In the case of a body falling within subsection (3A) below—

(a) where any conveyance, transfer or lease is made or agreed to be made to the body, no stamp duty shall be chargeable under Part 1 or 2, or paragraph 16, of Schedule 13 to the Finance Act 1999 on the instrument by which the conveyance, transfer, lease, or the agreement for it, is effected;

(b) where the body is the purchaser in relation to a land transaction, the land transaction is exempt from charge for the purposes of stamp duty land tax.

(3A) The bodies are—

(a) a National Health Service trust established under Part 1 of this Act or Part 1 of the National Health Service (Scotland) Act 1978;

(b) a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991;

(c) a Primary Care Trust;

(d) a Local Health Board.

(3B) Relief under subsection (3)(b) above must be claimed in a land transaction return or an amendment of such a return.

(3C) In this section—

• “land transaction” has the same meaning as in Part 4 of the Finance Act 2003 (see section 43(1) of that Act);

• “land transaction return” shall be construed in accordance with section 76(1) of that Act;

• “purchaser” has the same meaning as in Part 4 of that Act (see section 43(4) of that Act).]

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

F1 S. 61(3)-(3C) substituted for s. 61(3) (11.2.2005) by The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82), reg. 2(2)

F2 S. 61(2) repealed by Finance Act 1990 (c. 29, SIF 63:1), s. 132, Sch. 19 Pt. IV

F3 S. 61(3): words "the National Health Service Act 2006, the National Health Service (Wales) Act 2006" expressed to be substituted for "Part 1 of the National Health Service and Community Care Act 1990" (1.3.2007) by National Health Service (Consequential Provisions) Act 2006 (c. 43), ss. 2, 8(2), Sch. 1 para. 132 (with Sch. 3 Pt. 1)

F4 S. 61(4) repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15

Modifications etc. (not altering text)

C1 S. 61(3) applied (1.4.2004) by Health and Social Care (Community Health and Standards) Act 2003 (c. 43), {ss. 33(2) }, 199(1); S.I. 2004/759, art. 2

C2 S. 61(3) applied (E.W.) (1.3.2007) by National Health Service Act 2006 (c. 41), ss. 58, 277(1)

Marginal Citations

M1 1988 c. 1.