IHTM11227 | Gifts for National Purposes: a health service body
From HM Revenue & Customs · Inheritance Tax Manual
Under ICTA88/S519A (as amended) various bodies in England and Wales, Scotland and Northern Ireland are health service bodies. The main ones are
a health authority, within the meaning of the National Health Service Act 1977
a National Health Service trust established under Part 1 of the National Health Service and Community Care Act 1990, and
a Family Health Service Authority