
1 
This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) (No.2) Order 1993.
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 1994, 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—
 Ardenhill Limited
 Ardenmarsh Limited
 Direct Line Financial Services Limited
 London and Manchester (Mortgages) (No. 7) Limited
 N & P Mortgages Limited
 N & P Mortgages Series A Limited
 N & P Mortgages Series B Limited
 Principality Mortgage Corporation Limited
 Société Générale
 Urbantype Projects Limited
 White Horse Mortgage Services Limited.
4 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) (No.2) Order 1986 shall be amended by omitting the words—
 “The Sumitomo Bank Limited”.
5 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) (No.3) Order 1986 shall be amended by omitting the words—“
 Trushelfco (No. 992) Limited
 Trushelfco (No. 993) Limited”.
Tim Wood
Tim Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
20th July 1993