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

Relief for reorganisation of Parliamentary constituencies

422.Paragraph 9 of this Schedule applies where an Order in Council is made under the Parliamentary Constituencies Act 1986 (orders specifying new parliamentary constituencies). Where a land transaction is entered into as a consequence of such an Order, the land transaction is relieved from LTT where the seller is an existing local constituency association and the buyer is either:

  • a new association formed to succeed the existing association; or

  • a body related to the existing association that seeks to transfer the interest or right as soon as possible to a new association which is a successor to the existing association.

423.In the latter case, both land transactions would be relieved from LTT.

424.For the purposes of Paragraph 9, interpretation of key terms and their meanings is provided for in paragraph 9(3) and (4).

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