{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-504",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-504.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/504",
  "kind": "section",
  "number": "504",
  "heading": "Requirements relating to the landlord",
  "text": "(1) A dwelling-house is a qualifying dwelling-house only if the landlord is—\n(a) a company, and\n(b) the person who—\n(i) incurred the qualifying expenditure on the building in which the dwelling-house is comprised, or\n(ii) is for the time being entitled to the relevant interest in the dwelling-house.\n(2) The requirement that the landlord must be a company does not apply in relation to expenditure incurred—\n(a) before 5th May 1983, or\n(b) on or after that date pursuant to a contract entered into before that date,\nunless a person other than a company became entitled to the relevant interest on or after that date.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/504",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}