112 SDLT: exercise of collective rights by tenants of flats

112  SDLT: exercise of collective rights by tenants of flats

(1)     In section 74 of FA 2003 (exercise of collective rights by tenants of flats), in subsection (1A) for “£2,000,000”, in each place it occurs, substitute “£500,000”.

(2)     The amendments made by this section have effect in relation to any chargeable transaction of which the effective

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