Article 24 Mortgage interest relief: register of qualifying lendersI1

In section 376A (the register of qualifying lenders)^f1 after subsection (1) insert—

“(1A)

The following are entitled to be registered—

(a)

a person who has permission under Part 4 of the Financial Services and Markets Act 2000—

(i)

to accept deposits; or

(ii)

to effect or carry out contracts of general insurance;

(b)

a 90 per cent subsidiary of a person mentioned in—

(i)

section 376(4)(e); or

(ii)

paragraph (a) above;

(c)

any other body whose activities and objects appear to the Board to qualify it for registration.”.