SolvedSDLTM25020 | Reliefs: Transfers involving public bodies
From HM Revenue & Customs · Stamp Duty Land Tax Manual
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