# Capital Allowances Act 2001, Section 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.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/504 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-504
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.