122. Assured tenancy allowances.

Allowances are available1 if qualifying expenditure2 has been incurred on a building which consists of or includes a qualifying dwelling house3.

A dwelling house4 is not a qualifying dwelling house unless:

  1.  

    (1)     it is let on a tenancy which is for the time being an assured tenancy5; or

  2.  

    (2)     it has been let on an assured tenancy and:

    1.  

      (a)     it is for the time being subject to a regulated tenancy6 or a housing association tenancy7; and

    2.  

      (b)     the landlord under the tenancy is an approved body8 or was an approved body but has ceased to be such for any reason9.

Notwithstanding