Health Service (Scotland)
Section 104A National Health Service (Scotland) Act 1978
Any land transaction effected by a conveyance, agreement or assignation made, or instrument executed, for the purpose of giving effect to any transfer of property , rights or liabilities held upon trust under section 82 of the 1978 Act ( use and administration of certain endowments and other property held by Health Boards) is exempt from charge.
Relief must be claimed in a land transaction return or an amendment to such a return. Enter code 28 (Other reliefs) at question 9 of the return.