The Income Tax (Interest Relief) (Qualifying Lenders) Order 1984
The Treasury, in exercise of the powers conferred on them by paragraph 14(2) of Schedule 7 to the Finance Act 1982(a), as amended by section 17(3) and (4) of the Finance Act 1983(b), hereby make the following Order:-

(a) 1982 c. 39.
(b) 1983 c. 28.