Part 4Stamp duty land tax

Reliefs

66Transfers involving public bodies

(1)

A land transaction entered into on, or in consequence of, or in connection with, a reorganisation effected by or under a statutory provision is exempt from charge if the purchaser and vendor are both public bodies.

(2)

The Treasury may by order provide that a land transaction that is not entered into as mentioned in subsection (1) is exempt from charge if—

(a)

the transaction is effected by or under a prescribed statutory provision, and

(b)

either the purchaser or the vendor is a public body.

In this subsection “prescribed” means prescribed in an order made under this subsection.

(3)

A “reorganisation” means changes involving—

(a)

the establishment, reform or abolition of one or more public bodies,

(b)

the creation, alteration or abolition of functions to be discharged or discharged by one or more public bodies, or

(c)

the transfer of functions from one public body to another.

(4)

The following are public bodies for the purposes of this section—

Government, Parliament etc

A Minister of the Crown

The Scottish Ministers

A Northern Ireland department

The National Assembly for Wales

The Corporate Officer of the House of Lords

The Corporate Officer of the House of Commons

The Scottish Parliamentary Corporate Body

The Northern Ireland Assembly Commission

Local government: England

A county or district council constituted under section 2 of the Local Government Act 1972 (c. 70)

The council of a London borough

The Greater London Authority

The Common Council of the City of London

The Council of the Isles of Scilly

Local government: Wales

A county or county borough council constituted under section 21 of the Local Government Act 1972

Local government: Scotland

A council constituted under section 2 of the Local Government etc. (Scotland) Act 1994 (c. 39)

Local government: Northern Ireland

A district council within the meaning of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.))

Health: England and Wales

A Strategic Health Authority or Health Authority established under section 8 of the National Health Service Act 1977 (c. 49)

A Special Health Authority established under section 11 of that Act

A Primary Care Trust established under section 16A of that Act

A Local Health Board established under section 16BA of that Act

A National Health Service Trust established under section 5 of the National Health Service and Community Care Act 1990 (c. 19)

Health: Scotland

The Common Services Agency established under section 10(1) of the National Health Service (Scotland) Act 1978 (c. 29)

A Health Board established under section 2(1)(a) of that Act

A National Health Service Trust established under section 12A(1) of that Act

A Special Health Board established under section 2(1)(b) of that Act

Health: Northern Ireland

A Health and Social Services Board established under Article 16 of the Health and Personal Social Services (Northern Ireland) Order 1972 (S.I. 1972/1265 (N.I. 14))

A Health and Social Services Trust established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991 (S.I. 1991/194 (N.I. 1))

Other planning authorities

Any other authority that—

  1. (a)

    is a local planning authority within the meaning of the Town and Country Planning Act 1990 (c. 8), or

  2. (b)

    is the planning authority for any of the purposes of the planning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997 (c. 8)

Statutory bodies

A body (other than a company) that is established by or under a statutory provision for the purpose of carrying out functions conferred on it by or under a statutory provision

Prescribed persons

A person prescribed for the purposes of this section by Treasury order

(5)

In this section references to a public body include—

(a)

a company in which all the shares are owned by such a body, and

(b)

a wholly-owned subsidiary of such a company.

F1(6)

In this section “company” means a company as defined by section 735(1) of the Companies Act 1985 or Article 3(1) of the Companies (Northern Ireland) Order 1986.