
1 
This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) Order 1990.
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 1991, 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—
 Alnery No 963 Limited
 Alnery No 964 Limited
 Alnery No 965 Limited
 Alnery No 966 Limited
 American Express Financial Services Limited
 Barclays Mercantile Business Finance Limited
 Bayerische Vereinsbank Aktiengesellschaft
 Burley Mortgage Finance Limited
 Collateralised Mortgage Securities (No 11) Limited
 Collateralised Mortgage Securities (No 12) Limited
 Collateralised Mortgage Securities (No 13) Limited
 Headrow Home Loans Limited
 HMC Mortgage Notes 10 PLC
 Leeds and Holbeck Mortgage Funding Limited
 Leo Mortgages LimitedLeo 1 Limited
 Leo 2 Limited
 Padglade PLC
 Padsfield PLC
 Samuel Montagu & Co Limited
 Secondary Marketing Investment Conduit (No. 1) Limited
 Secondary Marketing Investment Conduit (No. 2) Limited
 Secondary Marketing Investment Conduit (No. 3) Limited
 Secondary Marketing Investment Conduit (No. 4) Limited
 Tenmarsh Limited
 The M.I. Mortgage Company Limited
 TMC Mortgage Securities No. 21 PLC
 TMC Mortgage Securities No. 22 PLC
 Twincable PLC
 Twinmills PLC
 Twinsteeple PLC
 Woolwich Loan Services Limited
 Yorkshire Key Services Limited
4 
Article 2 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1983 shall be amended by omitting the words—“Shanghai Commercial Bank Limited”.
5 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) (No. 3) Order 1986 shall be amended by omitting the words—“Featurechase Limited”.
6 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1988 shall be amended by omitting the words—“NM Home Loans No. 3 LimitedNM Home Loans No. 4 LimitedNM Home Loans No. 5 Limited”.
Kenneth Carlisle
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd June 1990