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Finance Act 1988
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14Section 50 of this Act does not apply to—
(a)a dwelling-house in England and Wales which is unfit for human habitation within the meaning of section 604 of the [1985 c. 68.] Housing Act 1985 or does not have all the standard amenities within the meaning of section 508 of that Act;
(b)a dwelling-house in Scotland which does not meet the tolerable standard described, for the purposes of the [1987 c. 26.] Housing (Scotland) Act 1987, by section 86 of that Act or does not have all the standard amenities described in the first column of Part I of Schedule 18 to that Act; or
(c)a dwelling-house in Northern Ireland which is unfit for human habitation within the meaning of Article 46 of the [S.I. 1981/156 (N.I. 3).] Housing (Northern Ireland) Order 1981 or does not have all the standard amenities within the meaning of Article 59 of the [S.I. 1983/1118 (N.I. 15).] Housing (Northern Ireland) Order 1983.
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