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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
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Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies

General overview FA03/S67

Relief from Stamp Duty Land Tax may be claimed by a new local constituency associationwhere a land transaction is entered into as a consequence of an order specifying newparliamentary constituencies and the chargeable interest is transferred to it by a formerlocal constituency association.

This allows for relief where parliamentary constituencies change and, in consequence ofthat change, the previous local constituency association transfers a chargeable interestto a new local constituency association.

This may be needed, for example, where an old constituency is split into two and two newassociations are formed, or where two previous constituencies merge and one is formed.

Any chargeable interest transferred to either of the new associations is eligible forrelief.

The relief also allows for those occasions where the chargeable interest is temporarilytransferred to a related body before eventual transfer to the new association.