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

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Co-operative and community benefit society and credit union relief

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12(1)A land transaction is relieved from tax if it is effected by or in consequence of—

(a)a transfer by a registered society of its engagements to another registered society in accordance with section 110 of the Co-operative and Community Benefit Societies Act 2014 (c. 14) (the “2014 Act”) (transfer of engagements between societies),

(b)a conversion of a registered society into a company in accordance with section 112 of the 2014 Act (conversion of society into a company, amalgamation with a company etc.),

(c)an amalgamation of a registered society with a company in accordance with that section, or

(d)a transfer by a registered society of the whole of its engagements to a company in accordance with that section.

(2)In sub-paragraph (1), “registered society” means a registered society within the meaning given by section 1(1) of the 2014 Act, but in paragraphs (b) to (d) of that sub-paragraph it does not include a society registered as a credit union under that Act by virtue of section 1 of the Credit Unions Act 1979 (c. 34) (the “1979 Act”).

(3)In so far as it applies to a credit union, sub-paragraph (1)(a) has effect as if the reference to section 110 of the 2014 Act were a reference to that section as it has effect subject to section 21 of the 1979 Act (additional provisions relating to amalgamations and transfers of engagements).

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