ALM12300 | Specific sectors and employees: NHS and other health bodies

Section 101(17) Finance Act 2016

Income Tax (Pay As You Earn) Regulations 2003

Section 30(2) National Health Service Act

Schedule 4, National Health Service Act 2006

Schedule 1, Part 1, National Health Service (Scotland) Act 1978

Section 12A(3) National Health Service (Scotland) 1978

Section 10(4) Health and Personal Social Services (Northern Ireland) Order 1991

Schedule 5B, Part 2, Section 4 National Health Service Reform and Health Care Professions Act 2002

NHS Foundation Trusts; NHS Trusts; Scottish Health Boards; Scottish Trusts; Irish Health and Social Care Trusts, and Welsh Local Health Boards are companies for the purposes of the connected rules. This means that each of them and the companies they are connected to will have one annual levy allowance of £15,000 to share across their group.