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Finance Act 2012

Background Note

8.Section 61(3) to (3C) National Health Service and Community Care Act 1990 (as amended by the Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)) provides SDLT and stamp duty reliefs for acquisitions by National Health Service Trusts, Primary Care Trusts, Local Health Boards in Wales and Health and Social Services Trusts in Northern Ireland. Section 58 National Health Service Act 2006 extends the reliefs to NHS Foundation Trusts.

9.Paragraphs 132-133 of Schedule 1 National Health Service (Consequential Provisions) Act 2006 amend section 61(3) to refer to NHS Trusts constituted under the National Health Service Act 2006 and the National Health Service (Wales) Act 2006.  This amendment applies to section 61(3) as it stood before it was amended by S.I. 2005/82. It is therefore defective and the provision still refers to Trusts constituted under the 1990 Act.

10.This section therefore re-enacts the SDLT relief, in the main SDLT legislation in Part 4 Finance Act 2003, and repeals the existing SDLT and Stamp duty reliefs (the latter is obsolete).

11.The section extends relief to the National Health Service Commissioning Board and clinical commissioning groups established under provisions of the Health and Social Care Act.  It provides for relief to apply to National Health Service Trusts in England and to Primary Care Trusts only until those bodies are abolished under other provisions of that Act.

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