{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/note",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991/note.json",
  "legislation": "uksi/1991/618",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1991",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1991",
  "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, 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).\nBy articles 4, 5 and 6, previous Orders are amended by omitting the bodies named in those articles.\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, 1989/908 and 1932 and 1990/1298.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/618/note",
    "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."
}