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

Registration condition for bodies and trusts claiming charitable relief

Schedule 18, paragraph 2C sets out the registration condition that a body of persons or trust must satisfy in order to qualify for charitable relief from Land Transaction Tax.

• A body or trust that is a charity under the Charities Act 2011 must be properly registered on the register of charities kept under that Act (Condition A).
• A body or trust that is not a charity under the Charities Act 2011 must be registered on the equivalent charity register maintained under Scottish or Northern Irish law (Condition B).
• In both cases, the requirement is that the body or trust has complied with any obligation to register — if there is no such obligation, the condition is treated as met.
• This provision was inserted by regulations made in connection with EU Exit and subsequently preserved by the European Union (Withdrawal Agreement) Act 2020.