Section 505 Qualifying dwelling-houses: exclusions

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—

  1. (a)

     a housing association which is approved for the purposes of F1Chapter 7 of Part 13 of CTA 2010 , or

  2. (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—

  1. (a)

     a participator in that company, or

  2. (b)

     an associate of such a participator.

• Exclusion 5

  The tenancy is entered into as part of a mutual arrangement for avoidance.

In exclusion 5, a “mutual arrangement for avoidance” means an arrangement—