Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 section Schedule 18 paragraph 2B

Jurisdiction condition for charitable bodies and trusts

Schedule 18, paragraph 2B defines the jurisdiction condition that a body of persons or trust must meet in order to qualify as a charity for land transaction tax purposes, requiring it to be subject to the oversight of a relevant UK court.

• A body of persons or trust meets the jurisdiction condition if it is subject to the control of a relevant UK court exercising its charity jurisdiction.
• The relevant UK courts are the High Court (England and Wales), the Court of Session (Scotland), and the High Court in Northern Ireland.
• This condition ensures that only entities accountable to the UK legal system in relation to charitable matters can benefit from charitable relief provisions.
• This provision was introduced following EU Exit to clarify the jurisdictional requirements for charitable status in the context of Welsh devolved taxes.