National Health Service and Community Care Act 1990 (c. 19)

Part V U.K. Miscellaneous and General

61 Health service bodies: taxation. U.K.

(1) F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (3A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (3B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3 (3C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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”.

Textual Amendments

F1 S. 61(1) repealed (1.10.2010 with effect as mentioned in s. 1184(1) of the repealing Act) by Corporation Tax Act 2010 (c. 4), ss. 1181(1), 1184(1), Sch. 3 Pt. 1 (with Sch. 2)

F2 S. 61(2) repealed by Finance Act 1990 (c. 29, SIF 63:1), s. 132, Sch. 19 Pt. IV

F3 S. 61(3)-(3C) repealed (with effect in accordance with s. 216(3)(4) of the amending Act) by Finance Act 2012 (c. 14), s. 216(2)(a)

F4 S. 61(4) repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15