Related Commentary  

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–

(a)a housing association which is approved for the purposes of Chapter 7 of Part 13 of CTA 2010, or

(b)a self-build society within the meaning of the Housing Associations Act 1985.

Exclusion 2

The landlord and the tenant are connected persons.

Exclusion 3

The 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

(a)a participator in that company, or

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