80 Exercise of collective rights by tenants of flats
Finance Act 2009 (2009 c 10) | Legislation

Part 5 Stamp Taxes

Stamp duty land tax

80  Exercise of collective rights by tenants of flats

(1)     Section 74 of FA 2003 (collective enfranchisement by leaseholders) is amended as follows.

(2)     For subsection (1) substitute—

“(1)     This section applies where a chargeable transaction is entered into by a person or persons nominated or appointed by qualifying tenants

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