Subject to the following provisions of this section, a person is a qualifying tenant of a flat for the purposes of this Chapter if he is tenant of the flat under a long lease . . . .
Subsection (1) does not apply where—
and in paragraph (b) "charitable housing trust" means a housing trust within the meaning of the Housing Act 1985 which is a charity ....
No flat shall have more than one qualifying tenant at any one time.
Accordingly—
Where apart from this subsection—
then, whether that person is tenant of the flats referred to in paragraphs (a) and (b) under a single lease or otherwise, there shall be taken for those purposes to be no qualifying tenant of any of those flats.
For the purposes of subsection (5) in its application to a body corporate any flat let to an associated company (whether alone or jointly with any other person or persons) shall be treated as if it were so let to that body; and for this purpose "associated company" means another body corporate which is (within the meaning of section 1159 of the Companies Act 2006) that body's holding company, a subsidiary of that body or another subsidiary of that body's holding company.