{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/article-3",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988/article-3.json",
  "legislation": "uksi/1988/781",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1988",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1988",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "The following are the bodies referred to in article 2 above—\nAntony Gibbs & Sons Limited\nBanque Indosuez S.A.\nBanque Paribas\nCHM Funding Limited\nChoice Personal Finance Limited\nCitibank Leasing Limited\nCommercial Union Home Loans Limited\nCommercial Union Mortgage Corporation Limited\nCredit Commercial de France\nEconomic Home Loans Limited\nEquity & Law Home Loans Limited\nExclusive Finance (1) Limited\nExclusive Finance (2) Limited\nExclusive Finance (3) Limited\nExclusive Finance (4) Limited\nExclusive Finance (5) Limited\nFFM Limited\nHMC Mortgage Notes 16 Limited\nHMC Mortgage Notes 17 Limited\nHMC Mortgage Notes 18 Limited\nHMC Mortgage Notes 19 Limited\nHMC Mortgage Notes 20 Limited\nHome Mortgage Finance Limited\nLegal & General Mortgage Services Limited\nMarine Midland Capital Markets Limited\nMortgage Express Limited\nMTL Funding (Berkley) Limited\nMTL Funding (Grosvenor) Limited\nMTL Funding (Kensington) Limited\nMTL Funding (Mayfair) Limited\nMTL Funding (Richmond) Limited\nMTL Funding (Westminster) Limited\nNational Bank of Canada\nNHL Seventh Funding Limited\nNHL Eighth Funding Limited\nNHL Ninth Funding Limited\nNHL Tenth Funding Limited\nNHL Eleventh Funding Limited\nNM Home Loans No. 2 Limited\nNM Home Loans No. 3 Limited\nNM Home Loans No. 4 Limited\nNM Home Loans No. 5 Limited\nParibas Gold Mortgages Limited\nParibas Home Funding Limited\nParibas Home Loans Limited\nParibas Lombard Mortgages Limited\nParibas Mortgage Funding Limited\nParibas Mortgage Loans Limited\nParibas Platinum Mortgages Limited\nParibas Silver Mortgages Limited\nRoyal London Homebuy Limited\nTAF Mortgage Administration Limited\nTAF Mortgage Funding Limited\nTAF Mortgage Systems Limited\nTop-Up Mortgage Services Limited\nThe Nippon Credit Bank Limited\nTMC Mortgage Securities No. 11 p.l.c.\nTMC Mortgage Securities No. 12 p.l.c.\nTMC Mortgage Securities No. 13 p.l.c.\nTMC Mortgage Securities No. 14 p.l.c.\nTMC Mortgage Securities No. 15 p.l.c.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1990/1298",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1990"
    },
    {
      "type": "rep in pt",
      "affecting": "uksi/1991/2604",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1991"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/1992/1745",
      "affecting_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1992"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/781/article/3",
    "retrieved_at": "2026-10-29T16:07:19.253464+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."
}