The Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1987

Statutory Instrument 1987 No. 2127

The Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1987

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STATUTORY INSTRUMENTS

1987 No. 2127

INCOME TAX

The Income Tax (Interest Relief) (Qualifying Lenders) (No. 2) Order 1987

Made

9th December 1987

^[1]

(a) with effect from the thirtieth day after the making of this Order, in relation to new loans (that is loans which are made on or after that day);

(b) with effect from the making of this Order, in relation to transferred loans (that is loans transferred from another qualifying lender on or after the making of this Order the interest on which is at the time of transfer relevant loan interest payable by a qualifying borrower);

(c) with effect from the 6th April 1988, in relation to other loans made by the body concerned before the thirtieth day after the making of this Order.

David Lightbown

Michael Neubert

Two of The Lords Commissioners of Her Majesty's Treasury

9th December 1987

EXPLANATORY NOTE

(This note is not part of the Order)

ISBN 0 11 078127 9

Notes:

[1] 1982 c. 39; paragraph 14 of Schedule 7 was amended by section 17(3) and (4) of the Finance Act 1983 (c. 28) and by section 37(4) of the Finance Act 1985 (c. 54). back


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