{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1990/note",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1990/note.json",
  "legislation": "uksi/1990/1298",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1990",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nBy 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 mortgage interest relief at source scheme (MIRAS) (introduced by the Finance Act 1982 (c. 39)) from the dates specified in the Order.\nBy article 4, the Income Tax (Interest Relief) (Qualifying Lenders) Order 1983 is amended by omitting from article 2 thereof “Shanghai Commercial Bank Limited”.\nBy article 5, the Income Tax (Interest Relief) (Qualifying Lenders) (No. 3) Order 1986 is amended by omitting from article 3 thereof “Featurechase Limited”.\nBy article 6, the Income Tax (Interest Relief) (Qualifying Lenders) Order 1988 is amended by omitting from article 3 thereof “NM Home Loans No. 3 Limited”, “NM Homes No. 4 Limited” and “NM Home Loans No. 5 Limited”.\nPrevious Orders which are in force are S.I. 1983/1907, 1984/1945, 1985/1697, 1986/386, 1440 and 2191, 1987/1224 and 2127, 1988/781 and 1962, and 1989/908 and 1932.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1298/note",
    "retrieved_at": "2026-10-29T15:18:36.527577+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."
}