The Income Tax (Interest Relief) (Qualifying Lenders) Order 1989

Statutory Instrument 1989 No. 908

The Income Tax (Interest Relief) (Qualifying Lenders) Order 1989

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STATUTORY INSTRUMENTS

1989 No. 908

INCOME TAX

The Income Tax (Interest Relief) (Qualifying Lenders) Order 1989

Made

24th May 1989

^[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 1990, in relation to other loans made by the body concerned before the thirtieth day after the making of this Order.

^[2]

David Lightbown

Kenneth Carlisle

Two of the Lords Commissioners of Her Majesty's Treasury

24th May 1989

EXPLANATORY NOTE

(This note is not part of the Order)

ISBN 0 11 096908 1

Notes:

[1] 1988 c. 1. back

[2] S.I. 1983/1907. back


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