504Requirements relating to the landlord
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Nodiadau Esboniadol
(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.