Section 216: Health Service Bodies
Summary
1.Section 216 re-enacts an existing stamp duty land tax (SDLT) relief for acquisitions of interests in land by certain National Health Service bodies. It updates the list of bodies to which the relief applies and repeals the existing SDLT relief and its equivalent stamp duty relief, which is obsolete.
Details of the Section
2.Subsection (1) introduces a new section 67A Finance Act 2003, which provides relief from SDLT for acquisitions by certain health service bodies listed in that subsection.
3.Subsection (2) provides for repeal of existing provisions which are now superseded by the new section 67A.
4.Subsection (3) provides for commencement of the repeal provisions in respect of stamp duty.
5.Subsection (4) provides for commencement of the remaining provisions.
6.Subsection (5) provides for the relief to apply to certain bodies until bodies of that kind are abolished under the Health and Social Care Act 2011.
7.Subsection (6) sets out the bodies to which subsection (5) applies.
Background Note
8.Section 61(3) to (3C) National Health Service and Community Care Act 1990 (as amended by the Stamp Duty Land Tax (Consequential Amendment of Enactments) Regulations 2005 (S.I. 2005/82)) provides SDLT and stamp duty reliefs for acquisitions by National Health Service Trusts, Primary Care Trusts, Local Health Boards in Wales and Health and Social Services Trusts in Northern Ireland. Section 58 National Health Service Act 2006 extends the reliefs to NHS Foundation Trusts.
9.Paragraphs 132-133 of Schedule 1 National Health Service (Consequential Provisions) Act 2006 amend section 61(3) to refer to NHS Trusts constituted under the National Health Service Act 2006 and the National Health Service (Wales) Act 2006. This amendment applies to section 61(3) as it stood before it was amended by S.I. 2005/82. It is therefore defective and the provision still refers to Trusts constituted under the 1990 Act.
10.This section therefore re-enacts the SDLT relief, in the main SDLT legislation in Part 4 Finance Act 2003, and repeals the existing SDLT and Stamp duty reliefs (the latter is obsolete).
11.The section extends relief to the National Health Service Commissioning Board and clinical commissioning groups established under provisions of the Health and Social Care Act. It provides for relief to apply to National Health Service Trusts in England and to Primary Care Trusts only until those bodies are abolished under other provisions of that Act.
