INCOME TAX 1 This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) 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 — Abbey Life Funding Limited Abbey Life Mortgage Securities Limited Aitken Hume Limited Algemene Bank Nederland N.V. Amsterdam — Rotterdam Bank N.V. Anglo Caledonian Mortgages No. 1 Limited Anglo Caledonian Mortgages No. 2 Limited Anglo Caledonian Mortgages No. 3 Limited Anglo Caledonian Mortgages No. 4 Limited Anglo Caledonian Mortgages No. 5 Limited Anglo Caledonian Mortgages No. 6 Limited Banco Di Napoli Bank of Tokyo International Limited BIM Securities No. 1 Limited BIM Securities No. 2 Limited BIM Securities No. 3 Limited BIM Securities No. 4 Limited BIM Securities No. 5 Limited Comfort Finance Limited Credit Agricole Mortgage Company No. 1 Limited Credit Agricole Mortgage Company No. 2 Limited Credit Agricole Mortgage Company No. 3 Limited Creditanstalt — Bankverein Credit Suisse Daiwa Europe Finance p.l.c. Department of Agriculture & Fisheries for Scotland Dresdner Bank Aktiengesellschaft Dualrate p.l.c. Firstcontrol p.l.c. First Mortgage Securities (No. 1) p.l.c. First Mortgage Securities (No. 2) Limited First Mortgage Securities (No. 3) Limited First Mortgage Securities (No. 4) Limited First Mortgage Securities (No. 5) Limited First Mortgage Securities (No. 6) Limited First Mortgage Securities (No. 7) Limited First Mortgage Securities (No. 8) Limited First Mortgage Securities (No. 9) Limited First Mortgage Securities (No. 10) Limited Furnable Limited Gainbudget p.l.c. Hill Samuel Finance (No. 8) Limited Hill Samuel Finance (No. 9) Limited Hill Samuel Finance (No. 18) Limited Issuebudget p.l.c. Localmerge p.l.c. Marketbudget p.l.c. Maxiannual Limited Megson Properties Limited Mortgage Funding No. 2 Limited Mortgage Funding No. 3 Limited Mortgage Funding No. 4 Limited Mortgage Funding No.5 Limited Mortgage Holdings (Berkley) Limited Mortgage Holdings (Grosvenor) Limited Mortgage Holdings (Kensington) Limited Mortgage Holdings (Mayfair) Limited Mortgage Holdings (Richmond) Limited Mortgage Holdings (Westminster) Limited NM Home Loans Limited Providence Capitol Mortgage Services Limited Regency Funding Limited Reliance Trust Limited Residential Mortgage Corporation Limited Saudi American Bank SPI (1987) Limited Standard Chartered Mortgage Finance Limited Thanemarsh Limited The Bank of Nova Scotia The National Bank of Dubai Limited The Royal Bank of Canada Tiddington Finance Limited Tintwatch Limited Trushelfco (No. 1027) Limited Trushelfco (No. 1061) Limited Venueshot Limited 4 Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1986 shall be amended by omitting the words “ UK Provident Mortgage Services Limited”. Mark Lennox-Boyd Michael Neubert Two of The Lords Commissioners of Her Majesty’s Treasury. 15th July 1987