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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

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).

By articles 4, 5 and 6, previous Orders are amended by omitting the bodies named in those articles.

Previous 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, 1989/908 and 1932 and 1990/1298.