Part 10

Assured tenancy allowances
Chapter 4

Qualifying dwelling-houses

Requirements relating to the landlord
504
1
A dwelling-house is a qualifying dwelling-house only if the landlord is—
a
a company, and
b
the person who—
i
incurred the qualifying expenditure on the building in which the dwelling-house is comprised, or
ii
is for the time being entitled to the relevant interest in the dwelling-house.
2
The requirement that the landlord must be a company does not apply in relation to expenditure incurred—
a
before 5th May 1983, or
b
on or after that date pursuant to a contract entered into before that date,
unless a person other than a company became entitled to the relevant interest on or after that date.
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7