
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