3In section 149B of the [1979 c. 14.] Capital Gains Tax Act 1979 the following subsections shall be substituted for subsection (3)—
“(3)A local authority, a local authority association and a health service body shall be exempt from capital gains tax.
(3A)In subsection (3) above—
(a)“local authority association” has the meaning given by section 519 of the Taxes Act 1988, and
(b)“health service body” has the meaning given by section 519A of that Act.”.