Part V Miscellaneous and General

61 Health service bodies: taxation.

(1)

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F2(2)

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F3(3)

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F3(3A)

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F3(3B)

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F3(3C)

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F4(4)

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(5)

At the end of Schedule 3 to the Inheritance Tax Act 1984 (gifts for national purposes) there shall be added—

“A health service body, within the meaning of section 519A of the Income and Corporation Taxes Act 1988”.