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United Kingdom Statutory Instruments
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URL: http://www.bailii.org/uk/legis/num_reg/2005/20050083.html

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STATUTORY INSTRUMENTS

2005 No. 83

TAXES

The Finance Act 2003, Section 66 (Prescribed Persons) Order 2005

  Made 20th January 2005 
  Laid before the House of Commons 21st January 2005 
  Coming into force 11th February 2005 

The Treasury, in exercise of the powers conferred upon them by section 66(4) of the Finance Act 2003[1], make the following Order:

Citation and commencement
     1. This Order may be cited as the Finance Act 2003, Section 66 (Prescribed Persons) Order 2005 and shall come into force on 11th February 2005.

NHS foundation trusts prescribed for purposes of s.66 of Finance Act 2003
     2. For the purposes of section 66 of the Finance Act 2003 (stamp duty land tax: public bodies), NHS foundation trusts constituted in accordance with Schedule 1 to the Health and Social Care (Community Health and Standards) Act 2003[2], are prescribed.


Jim Murphy

Nick Ainger
Two of the Lords Commissioners of Her Majesty's Treasury

20th January 2005


EXPLANATORY NOTE

(This note is not part of the Order)


This Order prescribes NHS foundation trusts, constituted in accordance with Schedule 1 to the Health and Social Care (Community Health and Standards) Act 2003, for the purposes of the exemptions from stamp duty land tax conferred by section 66 of the Finance Act 2003.

This Order does not impose new costs on business.

Notes:

 [1] 2003 c. 14.back

[2] 2003 c. 43back


ISBN 0 11 051726 1


  © Crown copyright 2005

Prepared 27 January 2005

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