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Finance Act 2012

Details of the Section

2.Subsection (1) introduces a new section 67A Finance Act 2003, which provides relief from SDLT for acquisitions by certain health service bodies listed in that subsection.

3.Subsection (2) provides for repeal of existing provisions which are now superseded by the new section 67A.

4.Subsection (3) provides for commencement of the repeal provisions in respect of stamp duty.

5.Subsection (4) provides for commencement of the remaining provisions.

6.Subsection (5) provides for the relief to apply to certain bodies until bodies of that kind are abolished under the Health and Social Care Act 2011.

7.Subsection (6) sets out the bodies to which subsection (5) applies.

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