Part 10Assured tenancy allowances

Chapter 4Qualifying dwelling-houses

506Dwelling-house ceasing to be qualifying dwelling-house

1

If a dwelling-house ceases to be a qualifying dwelling-house otherwise than on a sale of the relevant interest in the dwelling-house, this Part has effect as if—

a

the relevant interest in the dwelling-house had been sold at that time, and

b

the net proceeds of the sale were equal to the market value of that interest at that time.

2

For the purposes of this Part—

a

a dwelling-house is not to be regarded as ceasing altogether to be used merely because it falls temporarily out of use, and

b

if, immediately before any period of temporary disuse, a dwelling-house is a qualifying dwelling-house, it is to be regarded as continuing to be a qualifying dwelling-house during the period of temporary disuse.