INCOME TAX 1 This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) Order 1989. 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. 3 The following are the bodies referred to in article 2 above— Barshelfco (NO. 15) Limited Barshelfco (NO. 16) Limited Barshelfco (NO. 17) Limited Barshelfco (NO. 18) Limited Bear Stearns Home Loans Limited Bear Stearns Mortgage Securities NO. 1 Limited Bear Stearns Mortgage Securities NO. 2 Limited Bear Stearns Mortgage Securities NO. 3 Limited Bear Stearns Mortgage Securities NO. 4 Limited BCMB Homes Limited BCMB Mortgages Limited British & Commonwealth Merchant Bank PLC British National Life Sales Limited BT Mortgages Limited B.T.I. Investments Limited Capital Financial Services PLC Credit Agricole Personal Finance plc Credit Agricole Mortgage Company NO. 4 Limited Credit Agricole Mortgage Company NO. 5 Limited Credit Agricole Mortgage Company NO. 6 Limited Credit Agricole Mortgage Company NO. 7 Limited Credit Agricole Mortgage Company NO. 8 Limited Credit Agricole Mortgage Company NO. 9 Limited Credit Agricole Mortgage Company NO. 10 Limited Elleon Mortgages Limited Endle Homes Limited Finance for Home Loans (12) Limited Finance for Home Loans (13) Limited Finance for Home Loans (14) Limited Finance for Home Loans (15) Limited Finance for Home Loans (16) Limited First Bank National Association Grovelea Limited Kansallis–Osake–Pankki Lytton Grove Properties Limited Manufacturers Hanover Trust Company MFC Finance NO. 2 Limited MFC Finance NO. 3 Limited MFC Finance NO. 4 Limited MFC Treasury Limited Mortgage Asset Residential Securities NO. 1 PLC Mortgage Asset Residential Securities NO. 2 PLC Mortgage Funding Corporation NO. 6 Limited Mortgage Funding Corporation NO. 7 Limited Mortgage Funding Corporation NO. 8 Limited Mortgage Funding Corporation NO. 9 Limited Mortgage Funding Corporation NO. 10 Limited Mortgage Funding Corporation NO. 11 Limited Mortgages plc Paribas Throgmorton Mortgages Limited Paribas Gracechurch Mortgages Limited Paribas Threadneedle Mortgages Limited Paribas Fenchurch Mortgages Limited Paribas Moorgate Mortgages Limited Passgrab Limited Poshtriple Limited Premier Assets Corporation NO. 1 PLC Premier Assets Corporation NO. 2 PLC Premier Assets Corporation NO. 3 PLC Recordrare Limited Recordselect Limited Refal 223 Limited Residential Mortgage Funding Corporation Limited Residential Mortgage Funding Corporation NO. 1 Limited Rightcycle Limited Scotlife Home Loans (NO. 4) Limited State Bank of South Australia The Mortgage Business Limited The Sanwa Bank Limited TMC Mortgage Securities NO. 16 PLC TMC Mortgage Securities NO. 17 PLC TMC Mortgage Securities NO. 18 PLC TMC Mortgage Securities NO. 19 PLC TMC Mortgage Securities NO. 20 PLC Urbandate Limited WBS Estates Limited WBS Insurances Services Limited Wigmore Mortgages (NO. 1) Limited Wigmore Mortgages (NO. 2) Limited Wigmore Mortgages (NO. 3) Limited Wigmore Mortgages (NO. 4) Limited 4 Article 2 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1983 shall be amended by omitting the words— “Altajir Limited”. David Lightbown Kenneth Carlisle Two of the Lords Commissioners of Her Majesty’s Treasury 24th May 1989