Valid from 01/12/2003
61AHealth service bodies: stamp duty land taxU.K.
(1)A land transaction is exempt from charge for the purposes of stamp duty land tax where the purchaser is one of the following bodies—
(a)a National Health Service trust established under Part 1 of this Act or under the National Health Service (Scotland) Act 1978 F1;
(b)a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991 F2;
(c)a Primary Care Trust;
(d)a Local Health Board.
(2)Relief under this section must be claimed in a land transaction return or an amendment of such a return.
(3)In this section—
“land transaction” has the meaning given by section 43(1) of the Finance Act 2003;
“land transaction return” has the meaning given by section 76(1) of that Act;
“purchaser” has the same meaning as in Part 4 of that Act.