
1 
This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1991.
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 makng 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 1992, 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 Services Limited
 Barshelfco (No. 39) Limited
 Barshelfco (No. 40) Limited
 Barshelfco (No. 41) Limited
 Bavarian Mortgages No. 1 PLC
 Bavarian Mortgages No. 2 PLC
 Bavarian Mortgages No. 3 PLC
 Bavarian Mortgages No. 4 PLC
 Bavarian Mortgages No. 5 PLC
 Bavarian Mortgages No. 6 PLC
 Bayerische Hypotheken-und Wechsel-Bank A. G.
 Birmingham Mortgage Company Limited
 Capital Finance Company Limited
 Capital Motivation Limited
 Capital World Travel Limited
 Chadcroft Limited
 Chelsea Mortgage Services Limited
 Cheshire Mortgage Corporation Limited
 Crédit Lyonnais
 Collateralised Mortgage Securities (No. 15) PLC
 Collateralised Mortgage Securities (No. 16) PLC
 Collateralised Mortgage Securities (No. 17) PLC
 Collateralised Mortgage Securities (No. 18) PLC
 Derbyshire Home Loans Limited
 Derbyshire Mortgages Limited
 Diamond Mortgage Funding Limited
 Goode Durrant Bank PLC
 HMC Financing 9 Limited
 HMC Financing 10 Limited
 HMC Financing 11 Limited
 Household Mortgage Personal Finance Ltd
 Medway Housing Society Limited
 Newcastle Mortgage Corporation Limited
 NHL Seventeeth Funding Limited
 NHL Twentieth Funding Limited
 Personal Receivables Loan Securitisation (No. 2) Limited
 Personal Receivables Loan Securitisation (No. 3) Limited
 Personal Receivables Loan Securitisation (No. 4) Limited
 Personal Receivables Loan Securitisation (No. 5) Limited
 PS 9 Limited
 Stars 3 PLC
 Stars 4 PLC
 Stars 5 PLC
 Stars 6 PLC
 St. Johns Priory Parks Limited
4 
Article 4 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1985 shall be amended by omitting the words—“
 Crown Home Finance Limited”.
5 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) (No. 3) Order 1986 shall be amended by omitting the words—“
 Byggeriets Realkreditfond”.
6 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1988 shall be amended by omitting the words—“
 NM Home Loans No. 2 Limited”.
Gregory Knight
Thomas Sackville
Two of the Lords Commissioners of Her Majesty’s Treasury
18th November 1991