216 Health service bodies
Finance Act 2012 (2012 c 14) | Legislation

216  Health service bodies

(1)     In Part 4 of FA 2003 (stamp duty land tax), after section 67 insert—

“67A Acquisitions by certain health service bodies

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

(a)     the National Health Service Commissioning Board;

(b)     a clinical commissioning group established under section 14D of the National Health Service Act 2006;

(c)

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