Article 23 Mortgage interest relief: qualifying lendersI1
United Kingdom
(1)
Amend section 376 (qualifying borrowers and qualifying lenders)f1 as follows.
(2)
In subsection (4)—
(a)
for paragraph (e) substitute—
“(e)a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance;”;
(b)
omit paragraph (g);
(c)
for paragraph (p) substitute—
“(p)any body which is for the time being registered under section 376A.”.
(3)
Omit subsection (4A).
Annotations
Commencement
- I1
Art. 23 in force at 1.12.2001, see art. 1(2)(a)
Footnotes
- f1
-
Section 376 was relevantly amended by paragraph 3 of Schedule 9 to the Finance (No. 2) Act 1992 and section 142 (1)(a) of the Finance Act 1994.