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Capital Allowances Act 2001

Chapter 4: Qualifying dwelling-houses
Section 504: Requirements relating to the landlord

1799.This section is based on section 86(3) and (5) of CAA 1990. It sets out some of the conditions for a dwelling-house to be a qualifying dwelling-house. One of the conditions is that the landlord is a company (subject to a transitional exception).

Section 505: Qualifying dwelling-houses: exclusions

1800.This section is based on part of section 86(3) of CAA 1990. It gives circumstances in which a dwelling-house is not a qualifying dwelling-house.

Section 506: Dwelling-house ceasing to be qualifying dwelling-house

1801.This section is based on section 89 of CAA 1990. It allows a dwelling-house to continue to be treated as a qualifying dwelling-house during periods of temporary disuse. The section also ensures that a balancing adjustment can be made if a dwelling-house ceases to be a qualifying dwelling-house despite the fact that the relevant interest in the dwelling-house has not been sold.

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