Health and Social Care (Community Health and Standards) Act 2003 (c. 43)

Part 1 E+W NHS foundation trusts

Miscellaneous E+W

Valid from 01/04/2004

33 Taxation E+W

(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 ”.