
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