Related Commentary  Related CasesRelated HMRC Manuals


The heading to s. 74 substituted by FA 2009, s. 80(5), with effect in relation to transactions with an effective date on or after 22 April 2009. Former heading read “Collective enfranchisement by leaseholders”.

74(1)  This section applies where a chargeable transaction is entered into by a person or persons nominated or appointed by qualifying tenants of flats contained in premises in exercise of–

(a)a right under Part 1 of the Landlord and Tenant Act 1987 (right of first refusal), or

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