505 Qualifying dwelling-houses: exclusions
Capital Allowances Act 2001 (2001 c 2) | Legislation

505  Qualifying dwelling-houses: exclusions

(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],

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