# The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001, Article 23: Mortgage interest relief: qualifying lenders

Extent: E+W+S+N.I.

(1) Amend section 376 (qualifying borrowers and qualifying lenders) 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).

---
Source: https://www.legislation.gov.uk/uksi/2001/3629/article/23 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.