{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1987/article-3",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1987/article-3.json",
  "legislation": "uksi/1987/1224",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1987",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1987",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "The following are the bodies referred to in article 2 above —\nAbbey Life Funding Limited\nAbbey Life Mortgage Securities Limited\nAitken Hume Limited\nAlgemene Bank Nederland N.V.\nAmsterdam — Rotterdam Bank N.V.\nAnglo Caledonian Mortgages No. 1 Limited\nAnglo Caledonian Mortgages No. 2 Limited\nAnglo Caledonian Mortgages No. 3 Limited\nAnglo Caledonian Mortgages No. 4 Limited\nAnglo Caledonian Mortgages No. 5 Limited\nAnglo Caledonian Mortgages No. 6 Limited\nBanco Di Napoli\nBank of Tokyo International Limited\nBIM Securities No. 1 Limited\nBIM Securities No. 2 Limited\nBIM Securities No. 3 Limited\nBIM Securities No. 4 Limited\nBIM Securities No. 5 Limited\nComfort Finance Limited\nCredit Agricole Mortgage Company No. 1 Limited\nCredit Agricole Mortgage Company No. 2 Limited\nCredit Agricole Mortgage Company No. 3 Limited\nCreditanstalt — Bankverein\nCredit Suisse\nDaiwa Europe Finance p.l.c.\nDepartment of Agriculture & Fisheries for Scotland\nDresdner Bank Aktiengesellschaft\nDualrate p.l.c.\nFirstcontrol p.l.c.\nFirst Mortgage Securities (No. 1) p.l.c.\nFirst Mortgage Securities (No. 2) Limited\nFirst Mortgage Securities (No. 3) Limited\nFirst Mortgage Securities (No. 4) Limited\nFirst Mortgage Securities (No. 5) Limited\nFirst Mortgage Securities (No. 6) Limited\nFirst Mortgage Securities (No. 7) Limited\nFirst Mortgage Securities (No. 8) Limited\nFirst Mortgage Securities (No. 9) Limited\nFirst Mortgage Securities (No. 10) Limited\nFurnable Limited\nGainbudget p.l.c.\nHill Samuel Finance (No. 8) Limited\nHill Samuel Finance (No. 9) Limited\nHill Samuel Finance (No. 18) Limited\nIssuebudget p.l.c.\nLocalmerge p.l.c.\nMarketbudget p.l.c.\nMaxiannual Limited\nMegson Properties Limited\nMortgage Funding No. 2 Limited\nMortgage Funding No. 3 Limited\nMortgage Funding No. 4 Limited\nMortgage Funding No.5 Limited\nMortgage Holdings (Berkley) Limited\nMortgage Holdings (Grosvenor) Limited\nMortgage Holdings (Kensington) Limited\nMortgage Holdings (Mayfair) Limited\nMortgage Holdings (Richmond) Limited\nMortgage Holdings (Westminster) Limited\nNM Home Loans Limited\nProvidence Capitol Mortgage Services Limited\nRegency Funding Limited\nReliance Trust Limited\nResidential Mortgage Corporation Limited\nSaudi American Bank\nSPI (1987) Limited\nStandard Chartered Mortgage Finance Limited\nThanemarsh Limited\nThe Bank of Nova Scotia\nThe National Bank of Dubai Limited\nThe Royal Bank of Canada\nTiddington Finance Limited\nTintwatch Limited\nTrushelfco (No. 1027) Limited\nTrushelfco (No. 1061) Limited\nVenueshot 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": "amended",
      "affecting": "uksi/1988/1962",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1988"
    },
    {
      "type": "amended",
      "affecting": "uksi/1991/618",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1991"
    },
    {
      "type": "amended",
      "affecting": "uksi/1988/781",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1988"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1224/article/3",
    "retrieved_at": "2026-10-29T16:23:51.846647+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."
}