Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2003

Crossheading Reliefs

  • Section 57 Disadvantaged areas relief
  • Section 57A Sale and leaseback arrangements
  • Section 57AA First-time buyers
  • Section 57B First-time buyers
  • Section 58A Relief for certain acquisitions of residential property
  • Section 58B Relief for new zero-carbon homes
  • Section 58C Relief for new zero-carbon homes: supplemental
  • Section 58D Transfers involving multiple dwellings
  • Section 60 Compulsory purchase facilitating development
  • Section 61 Compliance with planning obligations
  • Section 61A Relief for special tax sites
  • Section 62 Group relief and reconstruction or acquisition relief
  • Section 63 Demutualisation of insurance company
  • Section 64 Demutualisation of building society
  • Section 64A Initial transfer of assets to trustees of unit trust scheme
  • Section 65 Incorporation of limited liability partnership
  • Section 65A Seeding relief
  • Section 66 Transfers involving public bodies
  • Section 66A Resolution of financial institutions
  • Section 67 Transfer in consequence of reorganisation of parliamentary constituencies
  • Section 67A Acquisitions by certain health service bodies
  • Section 68 Charities relief
  • Section 69 Acquisition by bodies established for national purposes
  • Section 70 Right to buy transactions, shared ownership leases etc
  • Section 71 Certain acquisitions by registered providers of social housing etc
  • Section 71A Alternative property finance: land sold to financial institution and leased to person
  • Section 72 Alternative property finance in Scotland: land sold to financial institution and leased to person
  • Section 72A Alternative property finance in Scotland: land sold to financial institution and person in common
  • Section 73 Alternative property finance: land sold to financial institution and re-sold to person
  • Section 73A Sections 71A to 73: relationship with Schedule 7
  • Section 73AB Section 71A : arrangements to transfer control of financial institution
  • Section 73B Exempt interests
  • Section 73BA Meaning of “financial institution”
  • Section 73C Alternative finance investment bonds
  • Section 73CA Sections 71A to 73: first-time buyers
  • Section 74 Exercise of collective rights by tenants of flats
  • Section 75 Crofting community right to buy
  1. Reliefs
  2. Transfer in consequence of reorganisation of parliamentary constituencies

Section 67 | Transfer in consequence of reorganisation of parliamentary constituencies

From legislation.gov.uk

(1)Where—

(a)an Order in Council is made under the Parliamentary Constituencies Act 1986 (c. 56) (orders specifying new parliamentary constituencies), and

(b)an existing local constituency association transfers a chargeable interest to—

(i)a new association that is a successor to the existing association, or

(ii)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,

the transfer, or where paragraph (b)(ii) applies each of the transfers, is exempt from charge.

(2)In relation to any such order as is mentioned in subsection (1)(a)—

(a)“the date of the change” means the date on which the order comes into operation;

(b)“former parliamentary constituency” means an area that, for the purposes of parliamentary elections, was a constituency immediately before that date but is no longer such a constituency after that date;

(c)“new parliamentary constituency” means an area that, for the purposes of parliamentary elections, is such a constituency after that date but was not such a constituency immediately before that date.

(3)In relation to the date of the change—

(a)“existing local constituency association” 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, and

(b)“new association” 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.

(4)In this section—

(a)“local constituency association” 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 at any time is or was the same or substantially the same as the area of a parliamentary constituency or two or more parliamentary constituencies, and

(b)“related body”, in relation to such an association, means a body (whether corporate or unincorporated) that is an organ of the political party concerned.

(5)For the purposes of this section 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.

PreviousNext
PrivacyTerms