Section 490 | Assured tenancy allowances

(1)Allowances are available under this Part if qualifying expenditure has been incurred on a building which consists of or includes a qualifying dwelling-house.

(2)A dwelling house is not a qualifying dwelling-house unless—

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

(b)it has been let on an assured tenancy and the conditions in subsection (4) are met.

(3)“Assured tenancy” means—

(a)an assured tenancy within the meaning of section 56 of the Housing Act 1980 (c. 51), or

(b)an assured tenancy (but not an assured shorthold tenancy) for the purposes of the Housing Act 1988 (c. 50).^F1

(4)The conditions referred to in subsection (2)(b) are that—

(a)the dwelling-house is for the time being subject to a regulated tenancy or a housing association tenancy, and

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

(5)In subsection (4) “regulated tenancy” and “housing association tenancy” have the same meaning as in the Rent Act 1977 (c. 42).

(6)Further requirements that have to be met for a dwelling-house to be a qualifying dwelling-house are given in sections 504 and 505; and subsection (2) is subject to section 506(2)(b) (temporary disuse of dwelling-house ignored).