Chwilio Deddfwriaeth

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

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Friendly societies relief

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11(1)A land transaction is relieved from tax if it is effected by or in consequence of—

(a)an amalgamation of two or more registered societies under section 82 of the Friendly Societies Act 1974 (c. 46) (the “1974 Act”) (amalgamation and transfer of engagements),

(b)a transfer of engagements under that section,

(c)an amalgamation of two or more friendly societies under section 85 of the Friendly Societies Act 1992 (c. 40) (the “1992 Act”) (amalgamation of friendly societies),

(d)a transfer of the engagements of a friendly society under section 86 of the 1992 Act (transfer of engagements by or to friendly society), or

(e)a transfer of the engagements of a friendly society pursuant to a direction given by the appropriate authority under section 90 of the 1992 Act (power of appropriate authority to effect transfer of engagement).

(2)In this paragraph—

  • “appropriate authority” (“awdurdod priodol”) has the meaning given by section 119 of the 1992 Act;

  • “friendly society” (“cymdeithas gyfeillgar”) has the meaning given by section 116 of the 1992 Act;

  • “registered”(“cofrestredig”) in relation to a society, has the meaning given by section 111 of the 1974 Act.

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