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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Reliefs: Transfers involving public bodies

List of public bodies situated in England and Wales

Government and Parliament

A Minister of the Crown

The National Assembly for Wales

The Corporate Officer of the House of Lords

The Corporate Officer of the House of Commons

Local government

A county or district council constituted under Section 2 of the Local Government Act1972

A county or county borough council constituted under Section 21 of the Local GovernmentAct 1972

The council of a London borough

The Greater London Authority

The Common Council of the City of London

The Council of the Isles of Scilly

Health

A Strategic Health Authority or Health Authority established under Section 8 of theNational Health Service Act 1977

A Special Health Authority established under Section 11 of the National Health Service Act1977

A Primary Care Trust established under Section 16A of the National Health Service Act 1977

A Local Health Board established under Section 16B of the National Health Service Act 1977

A National Health Service Trust established under Section 5 of the National Health Serviceand Community Care Act 1990

Other

Any other authority that is a local planning authority within the meaning of the Townand Country Planning Act 1990