Part 10

Assured tenancy allowances
Chapter 4

Qualifying dwelling-houses

Qualifying dwelling-houses: exclusions
505
1
A dwelling-house is not a qualifying dwelling-house if any of the exclusions given below apply.
- Exclusion 1
The landlord under the tenancy is—
  1. a housing association which is approved for the purposes of Chapter 7 of Part 13 of CTA 2010 , or
  2. a self-build society within the meaning of the Housing Associations Act 1985 (c. 69).
- Exclusion 2The landlord and the tenant are connected persons.
- Exclusion 3The tenant is a director of a company which is or is connected with the landlord.
- Exclusion 4
The landlord is a close company and the tenant is, for the purposes of Part XI of ICTA—
  1. a participator in that company, or
  2. an associate of such a participator.
- Exclusion 5The tenancy is entered into as part of a mutual arrangement for avoidance.
2
In exclusion 5, a “mutual arrangement for avoidance” means an arrangement—
a
between the landlords (or owners) of different dwelling-houses, and
b
under which one landlord takes a person as a tenant in circumstances in which, if that person was the tenant of a dwelling-house let by the other landlord, that dwelling-house would not be a qualifying dwelling-house because of exclusion 2, 3 or 4.
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
Words in s. 505(1) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 358 (with Sch. 2)