
1 
This Order may be cited as the Income Tax (Interest Relief) (Qualifying Lenders) 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 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—
 Allied Dunbar Mortgages Limited
 Briarface Limited
 ICS Building Society
 Royal Trust Residential Mortgages Limited
 Security Pacific EuroFinance, Inc.
 Tiphook Financial Services Limited
 Trushelfco (1856) Limited
 West Bromwich Mortgage Company Limited.
4 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) (No.2)Order 1987 shall be amended by omitting the words—“
 The National Commercial Bank”.
5 
Article 3 of the Income Tax (Interest Relief) (Qualifying Lenders) (No.2)Order 1991 shall be amended by omitting the words—“
 Stars 5 PLC
 Stars 6 PLC”.
Tim Wood
Tim Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
30th March 1993