{
  "url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-24",
  "json_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-24.json",
  "legislation": "uksi/2001/3629",
  "legislation_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
  "legislation_url": "https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001",
  "path": "article/24",
  "kind": "article",
  "number": "24",
  "heading": "Mortgage interest relief: register of qualifying lenders",
  "text": "In section 376A (the register of qualifying lenders) after subsection (1) insert—\n“(1A) The following are entitled to be registered—\n(a) a person who has permission under Part 4 of the Financial Services and Markets Act 2000—\n(i) to accept deposits; or\n(ii) to effect or carry out contracts of general insurance;\n(b) a 90 per cent subsidiary of a person mentioned in—\n(i) section 376(4)(e); or\n(ii) paragraph (a) above;\n(c) any other body whose activities and objects appear to the Board to qualify it for registration.”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 24 in force at 1.12.2001, see art. 1(2)(a)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 376A was inserted by section 142(2) of the Finance Act 1994."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3629/article/24",
    "retrieved_at": "2026-10-29T07:25:32.387063+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}