Finance Act 1981 Finance Act 1981

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

• Sch. 5 para. 9(2) repealed by Commonhold and Leasehold Reform Act 2002 Sch. 14
• Sch. 5 para. 9(2) omitted by Leasehold and Freehold Reform Act 2024 Sch. 11 para. 18