
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