
1 
This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) Order 1992.
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 1993, 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—
 Bear Stearns Mortgage Securities No. 5 Limited
 Bear Stearns Mortgage Securities No. 6 Limited
 Bear Stearns Mortgage Securities No. 7 Limited
 Bear Stearns Mortgage Securities No. 8 Limited
 Bear Stearns Mortgage Securities No. 9 Limited
 Bear Stearns Mortgage Securities No. 10 Limited
 CCHA (Funding) Limited
 Gota Bank Lloyds Private Banking Limited
 Northern Rock Mortgage Services Limited
 Norwich & Peterborough (AMC) Limited
 Trushelfco (No. 1810) Limited
 Ulster Bank Limited.
4 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) (No. 3) Order 1986 shall be amended by omitting the words—“
 Charterhouse Bank Limited
 Trushelfco (No. 1003) Limited”.
5 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1987 shall be amended by omitting the words—“
 Hill Samuel Finance (No. 8) Limited
 Hill Samuel Finance (No. 9) Limited
 The Bank of Nova Scotia”.
6 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1988 shall be amended by omitting the words—“
 Paribas Mortgage Funding Limited
 Paribas Silver Mortgages Limited”.
7 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1988 shall be amended by omitting the words—“
 Equity & Law Home Loans (NO 4) Limited
 Equity & Law Home Loans (NO 5) Limited
 Equity & Law Home Loans (NO 6) Limited”.
8 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) Order 1989 shall be amended by omitting the words—“
 Paribas Throgmorton Mortgages Limited
 Paribas Gracechurch Mortgages Limited
 Paribas Threadneedle Mortgages Limited
 Paribas Fenchurch Mortgages Limited
 Paribas Moorgate Mortgages Limited”.
Irvine Patnick
Tim Boswell
Two of the Lords Commissioners of Her Majesty’s Treasury
15th July 1992