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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 Scotland

Government

The Scottish Ministers

Parliament

The Scottish Parliamentary Corporate Body

Local government

A council constituted under Section 2 of the Local Government etc. (Scotland) Act 1994

Health

A Health Board established under Section 2(1)(a) of the National Health Service(Scotland) Act 1978

A Special Health Board established under Section 2(1)(b) of the National Health Service(Scotland) Act 1978

The Common Services Agency established under Section 10(1) of the National Health Service(Scotland) Act 1978

A National Health Service Trust established under Section 12A(1) of the National HealthService (Scotland) Act 1978

Other

Any other authority that is a planning authority for any of the purposes of theplanning Acts within the meaning of the Town and Country Planning (Scotland) Act 1997