Corporation Tax Act 2010 section 986

Meaning of "health service body"

Section 986 defines which organisations qualify as a "health service body" for the purposes of the corporation tax exemption available under section 985.

• A "health service body" is any one of a specified list of NHS and related organisations established across England, Wales, Scotland and Northern Ireland.
• The list covers a wide range of bodies including NHS trusts, NHS foundation trusts, integrated care boards, health boards, Local Health Boards, NHS England and the National Institute for Health and Care Excellence.
• Some bodies on the list, such as Health and Social Services Boards and certain Northern Ireland agencies, have since been dissolved, but references to them are retained to preserve the legal position regarding transferred functions.
• Scottish NHS trusts, which were abolished in April 2004, are no longer included in the definition.