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HMRC internal manual

Stamp Duty Land Tax Manual

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HM Revenue & Customs
Updated
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Reliefs: Transfers involving public bodies

List of public bodies situated in Northern Ireland

Government

A Northern Ireland Department

Parliament

The Northern Ireland Assembly Commission

Local government

A district council within the meaning of the Local Government Act (Northern Ireland)1972

Health

A Health and Social Services Board established under Article 16 of the Health andPersonal Social Services (Northern Ireland) Order 1972 (S.I.1972/1265 (N.I.14))

A Health and Social Services Trust established under Article 10 of the Health and PersonalSocial Services (Northern Ireland) Order 1991 (S.I.1991/194 (N.I.1))