Part 10 Assured tenancy allowances
Chapter 4 Qualifying dwelling-houses
504 Requirements relating to the landlord
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.