INCOME TAX 1 This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) Order 1988. 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 1989, 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— Antony Gibbs & Sons Limited Banque Indosuez S.A. Banque Paribas CHM Funding Limited Choice Personal Finance Limited Citibank Leasing Limited Commercial Union Home Loans Limited Commercial Union Mortgage Corporation Limited Credit Commercial de France Economic Home Loans Limited Equity & Law Home Loans Limited Exclusive Finance (1) Limited Exclusive Finance (2) Limited Exclusive Finance (3) Limited Exclusive Finance (4) Limited Exclusive Finance (5) Limited FFM Limited HMC Mortgage Notes 16 Limited HMC Mortgage Notes 17 Limited HMC Mortgage Notes 18 Limited HMC Mortgage Notes 19 Limited HMC Mortgage Notes 20 Limited Home Mortgage Finance Limited Legal & General Mortgage Services Limited Marine Midland Capital Markets Limited Mortgage Express Limited MTL Funding (Berkley) Limited MTL Funding (Grosvenor) Limited MTL Funding (Kensington) Limited MTL Funding (Mayfair) Limited MTL Funding (Richmond) Limited MTL Funding (Westminster) Limited National Bank of Canada NHL Seventh Funding Limited NHL Eighth Funding Limited NHL Ninth Funding Limited NHL Tenth Funding Limited NHL Eleventh Funding Limited NM Home Loans No. 2 Limited NM Home Loans No. 3 Limited NM Home Loans No. 4 Limited NM Home Loans No. 5 Limited Paribas Gold Mortgages Limited Paribas Home Funding Limited Paribas Home Loans Limited Paribas Lombard Mortgages Limited Paribas Mortgage Funding Limited Paribas Mortgage Loans Limited Paribas Platinum Mortgages Limited Paribas Silver Mortgages Limited Royal London Homebuy Limited TAF Mortgage Administration Limited TAF Mortgage Funding Limited TAF Mortgage Systems Limited Top-Up Mortgage Services Limited The Nippon Credit Bank Limited TMC Mortgage Securities No. 11 p.l.c. TMC Mortgage Securities No. 12 p.l.c. TMC Mortgage Securities No. 13 p.l.c. TMC Mortgage Securities No. 14 p.l.c. TMC Mortgage Securities No. 15 p.l.c. 4 Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1987 shall be amended by omitting the words— Mortgage Holdings (Berkley) Limited Mortgage Holdings (Grosvenor) Limited Mortgage Holdings (Kensington) Limited Mortgage Holdings (Mayfair) Limited Mortgage Holdings (Richmond) Limited Mortgage Holdings (Westminster) Limited . Michael Neubert Tony Durant Two of The Lords Commissioners of Her Majesty’s Treasury 26th April 1988