Commentary on Sections Glossary Structure of this Part Section 490: Assured tenancy allowances
1770.This section is based on sections 84(1), 86(1), (2) and (4) and 97(1) of CAA 1990.
1771.It sets out the requirements for qualifying expenditure and a qualifying dwelling-house before allowances are available.
1772.The section gives part of the meaning of “qualifying dwelling-house” and a signpost to other provisions that deal with the concept of a qualifying dwelling-house.
1773.This section refers to a number of terms that are not defined in the Taxes Acts. Definitions, which are not exhaustive in all cases, are set out below.
Section 56(1) of the Housing Act 1980 (repealed with savings by the Housing Act 1988)
“A tenancy under which a dwelling-house is let as a separate dwelling is an assured tenancy and not a housing association tenancy (within the meaning of section 86 of the 1977 Act) or a protected tenancy if–(a)the conditions described in section 56A or 56B are satisfied,(b)the interest of the landlord has, since the creation of the tenancy, belonged to an approved body, and(c)the tenancy would, when created, have been a protected tenancy or, as the case may be, a housing association tenancy but for this section.””
1774.Section 56A of the Housing Act 1980 dealt with buildings erected after 7 August 1980. Section 56B of the Housing Act 1980 dealt with buildings to which works had been carried out and other conditions satisfied.
Section 1(1) of the Housing Act 1988
“A tenancy under which a dwelling-house is let as a separate dwelling is for the purposes of this Act an assured tenancy if and so long as–(a)the tenant or, as the case may be, each of the joint tenants is an individual; and(b)the tenant or, as the case may be, at least one of the joint tenants occupies the dwelling-house as his only or principal home; and(c)the tenancy is not one which, by virtue of subsection (2) or subsection (6) below, cannot be an assured tenancy.””
Section 18(1) of the Rent Act 1977
“Subject to sections 24(3) and 143 of this Act, a “regulated tenancy” is, for the purposes of this Act, a protected or statutory tenancy”
Section 86(1) of the Rent Act 1977
“In this Part of this Act “housing association tenancy” means a tenancy to which this Part of this Act applies”
Section 56(4) of the Housing Act 1980 (repealed with savings by the Housing Act 1988)
“In this Part of this Act “approved body” means a body, or one of a description of bodies, for the time being specified for the purposes of this Part of this Act in an order made by the Secretary of State.”