{
  "url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1992/note",
  "json_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1992/note.json",
  "legislation": "uksi/1992/1745",
  "legislation_title": "The Income Tax (Interest Relief) (Qualifying Lenders) Order 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-relief-qualifying-lenders-order-1992",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nA person who is a qualifying borrower, and who makes a payment of relevant loan interest to a qualifying lender, is entitled to pay that interest under deduction of tax under the mortgage interest relief at source scheme (MIRAS).\nThis Order prescribes the bodies named in article 3 as qualifying lenders from the dates specified in article 2.\nThis Order also amends previous Orders (in articles 4 to 8) by omitting the bodies named in those articles.\nThese bodies therefore cease to be qualifying lenders.\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, 1990/1298 and 1991/618 and 2604.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1745/note",
    "retrieved_at": "2026-10-29T14:18:58.215466+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."
}