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(1)In section 519A of the Income and Corporation Taxes Act 1988 (c. 1) (taxation of health service bodies), in subsection (2), after paragraph (b) there is inserted—
“(bb)an NHS foundation trust”.
(2)Section 61(3) of the 1990 Act (health service bodies: stamp duty) applies to an NHS foundation trust as it applies to an NHS trust.
(3)In section 41 of the Value Added Tax Act 1994 (c. 23) (application to the Crown), in subsection (7), after “1978” there is inserted “an NHS foundation trust”.
Schedule 4 (which makes amendments relating to NHS foundation trusts) has effect.
(1)Regulations may make provision as to the conduct of elections for membership of the board of governors of an NHS foundation trust.
(2)The regulations may in particular provide for—
(a)nomination of candidates and obligations to declare their interests,
(b)systems and methods of voting, and the allocation of places on the board of governors, at contested elections,
(c)filling of vacancies,
(d)supervision of elections,
(e)election expenses and publicity,
(f)questioning of elections and the consequences of irregularities.
(3)Regulations under this section may create offences punishable on summary conviction with a maximum fine not exceeding level 4 on the standard scale.
(4)An NHS foundation trust must secure that its constitution is in accordance with regulations under this section.
(5)Pending the coming into force of regulations under this section, elections for membership of the board of governors of an NHS foundation trust, if contested, must be by secret ballot.
(1)A person may not vote at an election for the board of governors of an NHS foundation trust unless, within the specified period, he has made a declaration in the specified form of the particulars of his qualification to vote as a member of the constituency, or class within a constituency, for which the election is being held.
(2)A person may not stand for election to the board unless, within the specified period, he has made a declaration in the specified form of the particulars of his qualification to vote as a member of the constituency, or class within a constituency, for which the election is being held and is not prevented from being a member of the board by paragraph 8 of Schedule 1.
(3)A person elected to the board may not vote at a meeting of the board unless, within the specified period, he has made a declaration in the specified form of the particulars of his qualification to vote as a member of the trust and is not prevented from being a member of the board by paragraph 8 of Schedule 1.
(4)This section does not apply to an election held for the staff constituency.
(5)Specified means specified for the purpose in the trust’s constitution.
(6)A person is guilty of an offence if he—
(a)makes a declaration under this section which he knows to be false in a material particular, or
(b)recklessly makes such a declaration which is false in a material particular.
(7)A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 4 on the standard scale.
An authorisation may require an NHS foundation trust to take steps to secure that (taken as a whole) the actual membership of any public constituency and (if there is one) of the patients' constituency is representative of those eligible for such membership.
Schedule 5 (which makes provision in relation to the audit of the accounts of NHS foundation trusts) has effect.
An NHS foundation trust must exercise its functions effectively, efficiently and economically.
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