INCOME TAX 1 This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1987. 2 The bodies named in article 3 below are prescribed for the purposes of Part IV of Schedule 7 to the Finance Act 1982 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 1988, in relation to other loans made by the body concerned before the thirtieth day after the making of this Order. 3 The following are the bodies referred to in article 2 above — Bank of Wales p.l.c. Cannon Securities Limited Central Capital Mortgages Limited Central Capital Mortgages ( UK ) Limited CIBC Mortgages (No. 1) Limited CIBC Mortgages (No. 2) Limited CIBC Mortgages (No. 3) Limited CIBC Mortgages (No. 4) Limited CIBC Mortgages (No. 5) Limited CIBC Mortgages (No. 6) Limited CIBC Mortgages (No. 7) Limited CIBC Mortgages (No. 8) Limited CIS Mortgage Maker Limited Coventry Churches Housing Association Coventry Churches (Second) Housing Association Crédit du Nord S.A. Entmart Limited First Mortgage Securities (No. 11) Limited First Mortgage Securities (No. 12) Limited First Mortgage Securities (No. 13) Limited First Mortgage Securities (No. 14) Limited First Mortgage Securities (No. 15) Limited General Portfolio Finance Limited Gracechurch Mortgage Finance p.l.c. Harrods Trust Limited Hasyn One Limited Hasyn Two Limited Hasyn Three Limited Hermes Mortgage Limited Hilldene Properties Limited Istituto Bancario San Paolo di Torino James Capel Mortgage Finance Limited London and Manchester (Home Loans No. 2) Limited London and Manchester (Home Loans No. 3) Limited Private Label Mortgage Services Limited Rawnsley Bolton Securities Limited Sentinel Home Loans Limited Skandia First Funding Limited SLB Mortgage Backed Securities (No. 1) Limited SLB Mortgage Backed Securities (No. 2) Limited SPC Homes (1) Limited SPC Homes (2) Limited SPC Homes (3) Limited SPC Homes (4) Limited SPC Homes (5) Limited SPC Homes (6) Limited SPC Homes (7) Limited SPC Homes (8) Limited SPC Homes (9) Limited SPC Homes (10) Limited SPC Homes (11) Limited SPC Homes (12) Limited SPC Homes (13) Limited SPC Homes (14) Limited SPC Homes (15) Limited SPC Homes (16) Limited SPC Homes (17) Limited SPC Homes (18) Limited SPC Homes (19) Limited SPC Homes (20) Limited Sun Alliance Mortgage Company Limited Sun Life of Canada Home Loans Limited Swiss Bank Corporation Tamar Mortgage Company No. 1 Limited Tamar Mortgage Company No. 2 Limited Tamar Mortgage Company No. 3 Limited Target Holdings Limited The Fuji Bank Limited The Mitsui Bank Limited The National Bank of Kuwait S.A.K. The National Commercial Bank UK Home Loans Limited Unity Trust p.l.c. Windsor Home Loans Limited David Lightbown Michael Neubert Two of The Lords Commissioners of Her Majesty’s Treasury 9th December 1987