SCHEDULE 20RELIEF FOR ACQUISITIONS BY PUBLIC BODIES AND HEALTH BODIES
2Relief for acquisitions by certain health service bodies
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.