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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

By article 2, the bodies named in article 3 are prescribed as qualifying lenders so that interest on qualifying loans made by them may be paid to them under deduction of tax under the tax deduction scheme introduced by the Finance Act 1982 from the dates specified in the Order.

Previous Orders made under paragraph 14(2) of Schedule 7 to the Finance Act 1982 which are in force are S.I. 1983/1907, S.I. 1984/1945, S.I. 1985/1697, S.I. 1986/386, S.I. 1986/1440, S.I. 1986/2191 and S.I. 1987/1224.