{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991.json",
  "id": "uksi/1991/618",
  "title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1991",
  "short_title": "Income Tax (Interest Relief) (Qualifying Lenders) 1991",
  "long_title": "By article 2, the bodies named in article 3 are prescribed as qualifying lenders so that, from the dates specified in the Order, 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).",
  "citation": "S.I. 1991/618",
  "type": "uksi",
  "year": "1991",
  "number": "618",
  "version": "current",
  "date": "1991-03-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/376"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/changes.json",
  "changes_made_by": 3,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/618",
    "retrieved_at": "2026-10-29T14:48:23.512343+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."
}