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The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001

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Mortgage interest relief: qualifying lenders

23.—(1) Amend section 376 (qualifying borrowers and qualifying lenders)(1) as follows.

(2) In subsection (4)—

(a)for paragraph (e) substitute—

“(e)a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to effect or carry out contracts of long-term insurance;”;

(b)omit paragraph (g);

(c)for paragraph (p) substitute—

“(p)any body which is for the time being registered under section 376A.”.

(3) Omit subsection (4A).

(1)

Section 376 was relevantly amended by paragraph 3 of Schedule 9 to the Finance (No. 2) Act 1992 and section 142 (1)(a) of the Finance Act 1994.

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