SDLTM25510 - Reliefs: Transfers in consequence of reorganisation of parliamentary constituencies

Detailed rules

There must be an Order in Council made the Parliamentary Constituencies Act 1986 (orders specifying new parliamentary constituencies).

In relation to this Order the following definitions apply

• the date of the change means the date on which the Order comes into operation.
• existing local constituency association means a local constituency association whose area, at the date of change, was the same (or substantially the same) as the area of the former parliamentary constituency or two or more such constituencies
• new association means a local constituency association whose area, at the date of change, is the same (or substantially the same) as that of a new parliamentary constituency or two or more such constituencies
• former parliamentary constituency means an area that, for the purposes of parliamentary elections, was a constituency immediately before the date of the change but is no longer a constituency after that date
• new parliamentary constituency means an area that, for the purposes of parliamentary elections, is a constituency after the date of the change but was not a constituency before that date

An existing local constituency association transfers a chargeable interest to

• a new association that is a successor to the existing association
• a related body that as soon as practicable transfers the interest or right to a new association that is a successor to the existing association. (This allows for the possibility that the new association is not ready to receive the chargeable interest at the time the old association wishes to transfer it). In this case both transfers are eligible for relief

In relation to these rules the following definitions apply

• local constituency association means an unincorporated association (however described) whose primary purpose is to further the aims of a political party in an area that at any time is or was the same (or substantially the same) as the area of a parliamentary constituency or two or more such constituencies
• related body means, in relation to such an association, a body that is an organ of the political party concerned. This applies whether the related body is incorporated or unincorporated.

A new association is a successor to an existing local constituency association if any part of the existing association’s area forms part of the new association’s area.