{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-505",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-505.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/505",
  "kind": "section",
  "number": "505",
  "heading": "Qualifying dwelling-houses: exclusions",
  "text": "(1) A dwelling-house is not a qualifying dwelling-house if any of the exclusions given below apply.\nExclusion 1\nThe landlord under the tenancy is—\n(a)a housing association which is approved for the purposes of Chapter 7 of Part 13 of CTA 2010 , or\n(b)a self-build society within the meaning of the Housing Associations Act 1985 (c. 69).\nExclusion 2\nThe landlord and the tenant are connected persons.\nExclusion 3\nThe tenant is a director of a company which is or is connected with the landlord.\nExclusion 4\nThe landlord is a close company and the tenant is, for the purposes of Part XI of ICTA—\n(a)a participator in that company, or\n(b)an associate of such a participator.\nExclusion 5\nThe tenancy is entered into as part of a mutual arrangement for avoidance.\n(2) In exclusion 5, a “mutual arrangement for avoidance” means an arrangement—\n(a) between the landlords (or owners) of different dwelling-houses, and\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 505(1) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 358 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/505",
    "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."
}