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) it is let on a tenancy which is for the time being an assured tenancy5; or
(2) it has been let on an assured tenancy and:
(a) it is for the time being subject to a regulated tenancy6 or a housing association tenancy7; and
(b) the landlord under the tenancy is an approved body8 or was an approved body but has ceased to be such for any reason9.
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