{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-no-2-order-1988/article-3",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-no-2-order-1988/article-3.json",
  "legislation": "uksi/1988/1962",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1988",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-no-2-order-1988",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "The following are the bodies referred to in article 2 above—\nAbbey Life Mortgage Loans Limited\nAbbey National PLC\nArbuthnot Latham Bank Limited\nBAII London Limited\nBergen Bank A/S\nBoston Safe Deposit and Trust Company (UK) Limited\nCiticorp Investment Bank Limited\nEquity & Law Home Loans (NO 2) Limited\nEquity & Law Home Loans (NO 3) Limited\nEquity & Law Home Loans (NO 4) Limited\nEquity & Law Home Loans (NO 5) Limited\nEquity & Law Home Loans (NO 6) Limited\nFramework Homeloans Limited\nGracechurch Mortgage Finance (NO 2) Limited\nGrosvenor Mortgages Limited\nHMC Financing 5 Limited\nHMC Financing 6 Limited\nHMC Financing 7 Limited\nHMC Mortgage Notes 9 PLC\nHome Loans For Scotland Limited\nMortgage Funding Corporation NO 1 PLC\nMortgage Funding Corporation NO 2 PLC\nMortgage Funding Corporation NO 3 PLC\nMortgage Funding Corporation NO 4 Limited\nNorth Yorkshire Mortgages Limited\nNPI Mortgages Limited\nOverseas Chinese Banking Corporation Limited\nProfessional and Executive Management Services (Midlands) Limited\nProvidence Capital Mortgages Services (NO 1) Limited\nProvidence Capital Mortgage Services (NO 2) Limited\nScotiabank (UK) Limited\nSRF Financing 1 PLC\nSRF Financing 2 PLC\nSRF Financing 3 PLC\nSRF Financing 4 PLC\nSRF Mortgage Notes 1 PLC\nSRF Mortgage Notes 2 PLC\nSRF Mortgage Notes 3 PLC\nSRF Mortgage Notes 4 PLC\nSRF Mortgage Notes 5 PLC\nSRF Mortgage Notes 6 PLC\nThe Commercial & Residential Mortgage Corporation Limited\nThe Sumitomo Trust and Banking Company Limited\nUMC 3 Limited\nUMC 4 Limited\nUnion Bank of Finland Ltd.\nWesleyan Home Loans Limited",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "rev in pt",
      "affecting": "uksi/1992/1745",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1992"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/1993/2478",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) (No. 3) Order 1993"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1962/article/3",
    "retrieved_at": "2026-10-29T15:55:11.892839+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."
}