The Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1989

• Citation: S.I. 1989/1932
• Sections: 3

Section 1

This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1989.

Section 2

The bodies named in article 3 below are prescribed for the purposes of section 376 of the Income and Corporation Taxes Act 1988 and shall become qualifying lenders with effect from the dates and in respect of the loans specified in the following paragraphs–

(a) with effect from the thirtieth day after the making of this Order, in relation to new loans (that is loans which are made on or after that day);

(b) with effect from the making of this Order, in relation to transferred loans (that is loans transferred from another qualifying lender on or after the making of this Order the interest on which is at the time of transfer relevant loan interest payable by a qualifying borrower);

(c) with effect from the 6th April 1990, in relation to other loans made by the body concerned before the thirtieth day after the making of this Order.

Section 3

The following are the bodies referred to in article 2 above–

Albion Home Loans Limited

Bradford & Bingley Homeloans Limited

Bradford & Bingley Homeloans Management Limited

Bradford & Bingley Mortgages Limited

Bradford & Bingley Mortgage Management Limited

Cardmead Limited

Central Mortgage Finance Limited

First Mortgage Securities (NO. 17) Limited

First Mortgage Securities (NO. 18) Limited

First Mortgage Securities (NO. 19) Limited

First Mortgage Securities (NO. 20) Limited

First Nationwide Limited

Gracechurch Mortgage Finance (NO. 3) Limited

Grainsway Limited

Granamore Limited

Gunnton Limited

Halifax Loans (NO. 2) Limited

Halifax Loans (NO. 3) Limited

Halifax Loans (NO. 4) Limited

Household Finance Limited

Kleinwort Benson Investment Management Limited

Leeds and Holbeck Mortgage Corporation Limited

Maes Funding NO. 3 Limited

Maes Funding NO. 4 Limited

Maes Funding NO. 5 Limited

Maes Funding NO. 6 Limited

Maes Funding NO. 7 Limited

Maes Private Funding NO. 2 Limited

Maxpine Finance Limited

McPhoy Finance (Eurowest) Limited

Mortgage Asset Management Limited

Mortgage Services Limited

Mortgages Scotland plc

Nationwide Financial Service Limited

Nationwide Home Loans Limited

Nationwide Insurance Service Limited

Nationwide Mortgage Corporation Limited

Nationwide Property Services (NBS) Limited

North West Investment Company Limited

Nurange Limited

Nykredit

Orbit Housing Association

Orion Royal Bank Limited

Peaktons Limited

Post Office Finance Limited

Rinton Limited

Rucome Limited

Saw Mortgage Company Limited

Secondary Marketing Investment Conduit Limited

Temple Court Originations Limited

Temple Court Mortgages (No. 1) Limited

Temple Court Mortgages (No. 2) Limited

Temple Court Mortgages (No. 3) Limited

The Housing Finance Corporation Limited

Universal Credit Limited

Wernton Limited