SCHEDULE 20RELIEF FOR ACQUISITIONS BY PUBLIC BODIES AND HEALTH BODIES
Relief for certain acquisitions involving public bodies
I11
1
A land transaction entered into on, or in consequence of, or in connection with, a reorganisation effected by or under an enactment is relieved from tax if the buyer and seller are both public bodies.
2
The Welsh Ministers may by regulations provide that a land transaction that is not entered into as mentioned in sub-paragraph (1) is relieved from tax if—
a
the transaction is effected by or under an enactment specified in the regulations, and
b
either the buyer or the seller is a public body.
3
A “"reorganisation”” means changes involving—
a
the establishment, reform or abolition of one or more public bodies,
b
the creation, alteration or abolition of functions (discharged, or to be discharged) by one or more public bodies, or
c
the transfer of functions from one public body to another.
4
The following are public bodies for the purposes of this paragraph—
a
a Minister of the Crown;
b
the Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Government;
c
the National Assembly for Wales Commission;
d
a county or county borough council constituted under section 21 of the Local Government Act 1972 (c. 70);
F2da
a corporate joint committee established by regulations made under Part 5 of the Local Government and Elections (Wales) Act 2021;
e
a county or district council constituted under section 2 of that Act;
f
the council of a London borough;
g
any other authority that is a local planning authority within the meaning of the Town and Country Planning Act 1990 (c. 8);
h
a Special Health Authority established under section 22 of the National Health Service (Wales) Act 2006 (c. 42) or section 28 of the National Health Service Act 2006 (c. 41);
i
a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006 (c. 42);
j
a National Health Service Trust established under section 18 of the National Health Service (Wales) Act 2006 (c. 42) or section 25 of the National Health Service Act 2006 (c. 41);
F1k
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
l
a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.
5
In this paragraph, references to a public body include—
a
a company in which all the shares are owned by such a body;
b
a wholly-owned subsidiary of such a company.
Relief for acquisitions by certain health service bodies
I22
A land transaction is relieved from tax if the buyer is any of the following—
a
a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006 (c. 42);
b
a Special Health Authority established established under section 22 of that Act;
c
a National Health Service Trust established under section 18 of that Act;
d
a person specified for the purposes of this paragraph by the Welsh Ministers by regulations.