The Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005

Amendment of the National Health Service and Community Care Act 1990

2.—(1) Section 61 of the National Health Service and Community Care Act 1990(1) (taxation: NHS bodies) is amended as follows.

(2) For subsection (3) substitute—

“(3) In the case of a body falling within subsection (3A) below—

(a) where any conveyance, transfer or lease is made or agreed to be made to the body, no stamp duty shall be chargeable under Part 1 or 2, or paragraph 16, of Schedule 13 to the Finance Act 1999 on the instrument by which the conveyance, transfer, lease, or the agreement for it, is effected;

(b) where the body is the purchaser in relation to a land transaction, the land transaction is exempt from charge for the purposes of stamp duty land tax.

(3A) The bodies are—

(a) a National Health Service trust established under Part 1 of this Act or Part 1 of the National Health Service (Scotland) Act 1978;

(b) a Health and Social Services trust established under the Health and Personal Social Services (Northern Ireland) Order 1991;

(c) a Primary Care Trust;

(d) a Local Health Board.

(3B) Relief under subsection (3)(b) above must be claimed in a land transaction return or an amendment of such a return.

(3C) In this section—

“land transaction” has the same meaning as in Part 4 of the Finance Act 2003 (see section 43(1) of that Act);

“land transaction return” shall be construed in accordance with section 76(1) of that Act;

“purchaser” has the same meaning as in Part 4 of that Act (see section 43(4) of that Act).”.

(1)

1990 c. 19. Section 61 has been amended. The relevant amendments are those made by article 7(6) of S.I. 1991/194 (N.I. 1), paragraph 82 of Schedule 4 to the Health Act 1999 (c. 8), paragraph 24 of Schedule 14 to the Finance Act 1999 (c. 16) and paragraph 35 of Schedule 5 to the National Health Service Reform and Health Care Professions Act 2002 (c. 17).