Relief from Stamp Duty Land Tax may be claimed by a new local
constituency association where a land transaction is entered into
as a consequence of an order specifying new parliamentary
constituencies and the chargeable interest is transferred to it by
a former local constituency association.
This allows for relief where parliamentary constituencies
change and, in consequence of that change, the previous local
constituency association transfers a chargeable interest to a new
local constituency association.
This may be needed, for example, where an old constituency is
split into two and two new associations are formed, or where two
previous constituencies merge and one is formed.
Any chargeable interest transferred to either of the new
associations is eligible for relief.
The relief also allows for those occasions where the
chargeable interest is temporarily transferred to a related body
before eventual transfer to the new association.
