# Capital Allowances Act 2001, Section 505: Qualifying dwelling-houses: exclusions

Extent: E+W+S+N.I.

(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 , or
(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—
(a)a participator in that company, or
(b)an associate of such a participator.
Exclusion 5
The tenancy is entered into as part of a mutual arrangement for avoidance.
(2) In exclusion 5, a “mutual arrangement for avoidance” means an arrangement—
(a) between the landlords (or owners) of different dwelling-houses, and
(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.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/505 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-505
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.