Part 4Stamp duty land tax

Reliefs

F167AAcquisitions by certain health service bodies

(1)

A land transaction is exempt from charge if the purchaser is any of the following—

(a)

F2NHS England;

F3(b)

an integrated care board established under section 14Z25 of the National Health Service Act 2006;

F4(ba)

an NHS trust established under section 25 of the National Health Service Act 2006;

(c)

an NHS foundation trust;

(d)

a Local Health Board established under section 11 of the National Health Service (Wales) Act 2006;

(e)

a National Health Service trust established under section 18 of that Act;

(f)

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

(2)

Any relief under this section must be claimed in a land transaction return or an amendment of such a return.