Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017

Relief for acquisitions in consequence of reorganisation of parliamentary constituencies E+W

9 (1) A land transaction is relieved from tax where an Order in Council is made under the Parliamentary Constituencies Act 1986 (c. 56) (orders specifying new parliamentary constituencies) and where— E+W

(a) the seller is an existing local constituency association, and

(b) the buyer is—

(i) a new association that is a successor to the existing association, or

(ii) a related body to the existing association that as soon as practicable transfers the interest or right to a new association that is a successor to the existing association.

(2) Where sub-paragraph (1)(b)(ii) applies, the land transaction giving effect to the transfer mentioned in that sub-paragraph is also relieved.

(3) In this paragraph—

• “"existing local constituency association”” (“"cymdeithas etholaeth leol sy'n bodoli eisoes”") means a local constituency association whose area was the same, or substantially the same, as the area of a former parliamentary constituency or two or more such constituencies immediately before the relevant date;

• “"former parliamentary constituency”” (“"etholaeth seneddol flaenorol”") means an area that, for the purposes of parliamentary elections, was a constituency immediately before the relevant date but is no longer such a constituency after that date;

• “"local constituency association”” (“"cymdeithas etholaeth leol”") means an unincorporated association (whether described as an association, a branch or otherwise) whose primary purpose is to further the aims of a political party in an area that is or was the same or substantially the same as the area of a parliamentary constituency or two or more parliamentary constituencies;

• “"new association”” (“"cymdeithas newydd”") means a local constituency association whose area is the same, or substantially the same, as that of a new parliamentary constituency or two or more such constituencies immediately after the relevant date;

• ““new parliamentary constituency””(““etholaeth seneddol newydd””) means an area that, for the purposes of parliamentary elections, is such a constituency after the relevant date but was not such a constituency immediately before that date;

• “"related body”” (“"corff perthynol”"), in relation to a local constituency association, means a body (whether corporate or unincorporated) that is an organ of the political party concerned;

• “"relevant date”” (“"dyddiad perthnasol”") means the date which the Order mentioned in sub-paragraph (1) comes into operation (see section 4(6) of the Parliamentary Constituencies Act 1986 (c. 56)).

(4) For the purposes of this paragraph, a new association is a successor to an existing association if any part of the existing association's area is comprised in the new association's area.

Commencement Information

I1 Sch. 22 para. 9 in force at 1.4.2018 by S.I. 2018/34, art. 3