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

Relief for acquisitions in consequence of reorganisation of parliamentary constituencies

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—

(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.