The appellant company claimed collective enfranchisement relief from stamp duty land tax under FA 2003, s 74. HMRC refused the relief on the ground that it did not qualify as it was not a right to enfranchisement (RTE) company.
Dismissing the company's appeal, the Special Commissioner said s 74 had no application until Commonhold and Leasehold Refore Act 2002, ss 121 and 222 came into force. Section 74(4)(a) provided that the phrase RTE company had the meaning given by Leasehold, Reform, Housing and Development Act 1993, s 4A. However, that section is not in force and therefore the company, while meeting the definition of an RTE company was not an RTE company within the meaning of FA 2003, s 74(4)(a).
The appeal was dismissed.