s 504 Requirements relating to the landlord
(1) A dwelling-house is a qualifying dwelling-house only if the landlord is— (a) a company, and (b) the person who— (i) incurred the qualifying expenditure on the building in which the dwelling-house is comprised, or (ii) is for the time being entitled to the relevant interest in the dwelling-house. (2) The requirement that the landlord must be a company does not apply in relation to expenditure incurred— (a) before 5th May 1983, or (b) on or after that date pursuant to a contract entered into before that date, unless a person other than a company became entitled to the relevant interest on or after that date.