Section 67A — Finance Act 2003: Acquisitions by certain health service bodies

Acquisitions by certain health service bodies 67A 1 A land transaction is exempt from charge if the purchaser is any of the following—

a NHS England ;

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

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.