Modifications etc. (not altering text)
C1S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 30 para. 7
(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 section 488 of ICTA, or
(b)a self-build society within the meaning of the Housing Associations Act 1985 (c. 69).
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
(b)an associate of such a participator.
Exclusion 5
The 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.