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HMRC internal manual

Inheritance Tax Manual

Gifts for National Purposes: a health service body

Under ICTA88/S519A (as amended) various bodies in England and Wales, Scotland and Northern Ireland are health service bodies. The main ones are

  • a health authority, within the meaning of the National Health Service Act 1977
  • a National Health Service trust established under Part 1 of the National Health Service and Community Care Act 1990, and
  • a Family Health Service Authority