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                                                                     Exhibit 4.9



                                                                  EXECUTION COPY

                    MASTER ISSUER CASH MANAGEMENT AGREEMENT

                                 17 OCTOBER 2006

                          PERMANENT MASTER ISSUER PLC
                              (as Master Issuer)

                                      and

                                  HALIFAX PLC
                        (as Master Issuer Cash Manager)

                                      and

                             THE BANK OF NEW YORK
                      (as Master Issuer Security Trustee)

                                 ALLEN & OVERY
                               ALLEN & OVERY LLP

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                                   CONTENTS

CLAUSE                                                                      PAGE

1.      Definitions and Interpretation.........................................1
2.      Appointment of Master Issuer Cash Manager..............................1
3.      Master Issuer Cash Management Services.................................2
4.      Payments, Accounts, Ledgers............................................3
5.      No Liability...........................................................8
6.      Costs and Expenses.....................................................8
7.      Information............................................................8
8.      Remuneration..........................................................10
9.      Covenants of Master Issuer Cash Manager...............................10
10.     Non-Exclusivity.......................................................11
11.     Termination...........................................................11
12.     Further Assurance.....................................................14
13.     New Notes.............................................................14
14.     Miscellaneous.........................................................15
15.     Confidentiality.......................................................15
16.     Notices...............................................................16
17.     Variation and Waiver..................................................16
18.     No Partnership........................................................16
19.     Assignment............................................................16
20.     Exclusion of Third Party Rights.......................................17
21.     Counterparts..........................................................17
22.     Governing Law.........................................................17
23.     Submission to Jurisdiction............................................17

SCHEDULE

1.      Master Issuer Cash Management Services................................18
2.      Cash Management and Maintenance of Ledgers............................20
3.      Form of Master Issuer Quarterly Report................................27

Signatories..................................................................29

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THIS MASTER ISSUER CASH MANAGEMENT AGREEMENT is made on 17 October 2006

BETWEEN:

(1)     PERMANENT MASTER ISSUER PLC (registered number 5922774), a public
       limited company incorporated under the laws of England and Wales, whose
        registered office is at 35 Great St. Helen's, London EC3A 6AP (the
       MASTER ISSUER);

(2)     HALIFAX PLC (registered number 02367076), a public limited company
       incorporated under the laws of England and Wales whose registered office
       is at Trinity Road, Halifax, West Yorkshire HX1 2RG (in its capacity as
       MASTER ISSUER CASH MANAGER); and

(3)     THE BANK OF NEW YORK, a New York banking corporation whose London branch
       address is at 48th Floor, One Canada Square, London E14 5AL (acting in
       its capacity as MASTER ISSUER SECURITY TRUSTEE).

WHEREAS:

(A)     On the Initial Closing Date and on subsequent Closing Dates the Master
       Issuer will issue Notes constituted by the Trust Deed. The Master Issuer
       will make the Loan Tranches to Funding 2 from the proceeds of the issue
       of the Notes.

(B)     The Master Issuer Cash Manager is willing to provide cash management
       services to the Master Issuer and the Master Issuer Security Trustee on
       the terms and subject to the conditions contained in this Agreement.

IT IS HEREBY AGREED as follows:

1.      DEFINITIONS AND INTERPRETATION

1.1     The master definitions and construction schedule signed by, amongst
       others, the parties to this Agreement and dated 17 October 2006 (as the
       same may be amended, varied or supplemented from time to time with the
       consent of the parties thereto) (the MASTER DEFINITIONS AND CONSTRUCTION
       SCHEDULE) and the Master Issuer master definitions and construction
       schedule, signed for the purposes of identification by Allen & Overy LLP
       and Sidley Austin on 17 October 2006 (as the same may be amended, varied
       or supplemented from time to time) (the MASTER ISSUER MASTER DEFINITIONS
       AND CONSTRUCTION SCHEDULE) are expressly and specifically incorporated
       into this Agreement and, accordingly, the expressions defined in the
       Master Definitions and Construction Schedule and the Master Issuer
       Master Definitions and Construction Schedule shall, except where the
       context otherwise requires and save where otherwise defined herein, have
       the same meanings in this Agreement, including the Recitals hereto, and
       this Agreement shall be construed in accordance with the interpretation
       provisions set out in Clause 2 of the Master Definitions and
       Construction Schedule and in Clause 2 of the Master Issuer Master
       Definitions and Construction Schedule.

2.      APPOINTMENT OF MASTER ISSUER CASH MANAGER

2.1     APPOINTMENT

       Until termination pursuant to Clause 11, the Master Issuer and the
       Master Issuer Security Trustee (according to their respective estates
       and interests) each hereby appoints the Master Issuer Cash Manager as
        its lawful agent to provide the Master Issuer Cash Management Services
       set out in this Agreement. The Master Issuer Cash Manager in each case
       hereby accepts such appointment on the terms and subject to the
       conditions of this Agreement.

                                       1

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2.2     DUTIES PRESCRIBED BY TRANSACTION DOCUMENTS

       For the avoidance of doubt and in connection with the powers conferred
       under Clause 2.1, save as expressly provided elsewhere in this
        Agreement, nothing in this Agreement shall be construed so as to give
       the Master Issuer Cash Manager any powers, rights, authorities,
       directions or obligations other than as specified in this Agreement or
       any of the other Master Issuer Transaction Documents.

2.3     APPOINTMENT CONDITIONAL UPON ISSUANCE OF NOTES

       The appointment pursuant to Clause 2.1 is conditional upon the issue of
       Notes on the Initial Closing Date and shall take effect upon and from
       the Initial Closing Date automatically without any further action on the
       part of any person PROVIDED THAT if the first issue of Notes has not
       occurred by 30 October 2006, or such later date as the Master Issuer and
       the Lead Managers may agree, this Agreement shall cease to be of further
       effect.

3.      MASTER ISSUER CASH MANAGEMENT SERVICES

3.1     GENERAL

       The Master Issuer Cash Manager shall provide the services set out in
       this Agreement (including, for the avoidance of doubt, the Schedules)
       (the MASTER ISSUER CASH MANAGEMENT SERVICES).

3.2     APPROVALS AND AUTHORISATIONS

       The Master Issuer Cash Manager shall maintain, or procure the
       maintenance of, the approvals, authorisations, consents and licences
       required in connection with the business of the Master Issuer and shall
       prepare and submit, or procure the preparation and submission of, on
       behalf of the Master Issuer, all necessary applications and requests for
       any further approvals, authorisations, consents or licences which may be
       required in connection with the business of the Master Issuer and shall,
       so far as it is reasonably able to do so, perform the Master Issuer Cash
       Management Services in such a way as not to prejudice the continuation
       of any such approvals, authorisations, consents or licences.

3.3     COMPLIANCE WITH TRANSACTION DOCUMENTS, ETC.

       The Master Issuer Cash Management Services shall include procuring (so
       far as the Master Issuer Cash Manager, using its reasonable endeavours,
       is able so to do) compliance by the Master Issuer with all applicable
       legal requirements and with the terms of the Master Issuer Transaction
       Documents, PROVIDED ALWAYS THAT the Master Issuer Cash Manager shall not
       lend or provide any sum to the Master Issuer and that the Master Issuer
       Cash Manager shall have no liability whatsoever to the Master Issuer,
       the Master Issuer Security Trustee or any other person for any failure
       by the Master Issuer to make any payment due under any of the Master
       Issuer Transaction Documents (other than to the extent arising from any
       failure by the Master Issuer Cash Manager to perform any of its
       obligations under any of the Master Issuer Transaction Documents).

3.4     LIABILITY OF MASTER ISSUER CASH MANAGER

(a)     The Master Issuer Cash Manager shall indemnify each of the Master Issuer
       and the Master Issuer Security Trustee on demand on an after Tax basis
       for any loss, liability, claim, expense or damage suffered or incurred
       by it in respect of the negligence, fraud or wilful default of the
       Master Issuer Cash Manager in carrying out its functions as Master
       Issuer Cash Manager under, or as a result of a breach by the Master
       Issuer Cash Manager of, the terms and provisions of this Agreement or
       such other Master Issuer Transaction Documents to which the Master
       Issuer Cash Manager is a party (in its capacity as such) in relation to
       such functions.

                                       2

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(b)     For the avoidance of doubt, the Master Issuer Cash Manager shall not be
       liable in respect of any loss, liability, claim, expense or damage
       suffered or incurred by the Master Issuer or the Master Issuer Security
       Trustee or any other person as a result of the proper performance of the
       Master Issuer Cash Management Services by the Master Issuer Cash Manager
       save to the extent that such loss, liability, claim, expense or damage
       is suffered or incurred as a result of any negligence, fraud or wilful
       default of the Master Issuer Cash Manager under, or as a result of a
       breach by the Master Issuer Cash Manager of, the terms and provisions of
       this Agreement or any of the other Master Issuer Transaction Documents
       to which the Master Issuer Cash Manager is a party (in its capacity as
       such) in relation to such functions.

4.      PAYMENTS, ACCOUNTS, LEDGERS

4.1     MASTER ISSUER TRANSACTION ACCOUNT

(a)     The Master Issuer Cash Manager hereby confirms that the Master Issuer
       Transaction Account has been established on or before the date of this
       Agreement and that the mandate in the agreed form will apply to this
       Agreement as at the Programme Date. The Master Issuer Cash Manager
       undertakes (to the extent to which the same is within its control in its
       capacity as Master Issuer Cash Manager) that as at the Programme Date
       the Master Issuer Transaction Account will be operative and that the
       Master Issuer Cash Manager will not knowingly create or permit to
       subsist any Security Interest in relation to the Master Issuer
       Transaction Account other than as created under or permitted pursuant to
       the Master Issuer Deed of Charge.

(b)     The Master Issuer Cash Manager shall procure that the following amounts
       are paid into the Master Issuer Transaction Account:

       (i)       all amounts of interest paid on the Loan Tranches;

       (ii)     all repayments or prepayments of principal on the Loan Tranches;

       (iii)    all amounts received by the Master Issuer pursuant to the Master
               Issuer Swap Agreements (excluding the return or transfer of any
               Excess Swap Collateral as set out in the relevant Master Issuer
               Swap Agreement and in respect of each Master Issuer Swap
               Provider, prior to the designation of an early termination date
               under the relevant Master Issuer Swap Agreement and the
               resulting application of the collateral by way of netting or
               set-off, an amount equal to the value of all collateral (other
               than Excess Swap Collateral) provided by such Master Issuer Swap
               Provider to the Master Issuer pursuant to the relevant Master
               Issuer Swap Agreement (and any interest or distributions in
               respect thereof)); and

        (iv)     any other amounts whatsoever received by or on behalf of the
               Master Issuer after the Programme Date,

       and the Master Issuer Cash Manager shall procure that all interest
       earned on the Master Issuer Transaction Account and all investment
       proceeds from and income and distributions arising from time to time in
       respect of Authorised Investments purchased from amounts standing to the
       credit of the Master Issuer Transaction Account are credited to such
        account.

(c)     Each of the payments into the Master Issuer Transaction Account referred
       to in Clause 4.1(b) shall be made forthwith upon receipt by the Master
       Issuer or the Master Issuer Cash Manager of the amount in question.

(d)      For the avoidance of doubt, as soon as reasonably practicable after
       becoming aware of the same, the Master Issuer Cash Manager may, and
       shall, withdraw Cash from the Master Issuer Transaction

                                       3

<PAGE>

       Account if, and to the extent that, such Cash was credited thereto in
       error and shall use its reasonable endeavours to ensure that such Cash
       is applied correctly thereafter.

(e)     The Master Issuer Cash Manager shall promptly notify each of the Master
       Issuer and the Master Issuer Security Trustee in writing of any
       additional account which supplements or replaces any account
       specifically referred to in the definition of the Master Issuer
       Transaction Account in the Master Issuer Master Definitions and
       Construction Schedule.

(f)     Each of the Master Issuer Cash Manager and the Master Issuer undertakes
       that, so far as it is able to procure the same, the Master Issuer
       Transaction Account and all instructions and mandates in relation
       thereto will continue to be operative and will not, save as permitted
       pursuant to the Master Issuer Bank Account Agreement, be changed without
       the prior written consent of the Master Issuer Security Trustee (such
       consent not to be unreasonably withheld or delayed). For the avoidance
       of doubt, the Master Issuer Cash Manager may change the authorised
       signatories in respect of any instructions or mandates without the prior
       written consent of the Master Issuer Security Trustee, in accordance
       with the terms of the Master Issuer Bank Account Agreement.

4.2     ADDITIONAL MASTER ISSUER ACCOUNTS AND MASTER ISSUER SWAP COLLATERAL
       ACCOUNTS

(a)     If established, the Master Issuer Cash Manager will not knowingly create
       or permit to subsist any Security Interest in relation to any Additional
       Master Issuer Account or any Master Issuer Swap Collateral Account other
       than as created under or permitted pursuant to the Master Issuer Deed of
       Charge.

(b)     The Master Issuer Cash Manager shall procure that the relevant amounts
       are paid into the applicable Master Issuer Account or applicable Master
       Issuer Swap Collateral Account and the Master Issuer Cash Manager shall
       procure that all interest earned on the relevant Additional Master
       Issuer Account or relevant Master Issuer Swap Collateral Account and all
       investment proceeds from and income and distributions arising from time
       to time in respect of Authorised Investments purchased from amounts
       standing to the credit of an Additional Master Issuer Account are
       credited to such account.

(c)     Each of the payments into the Additional Master Issuer Account or any
       Master Issuer Swap Collateral Account referred to in Clause 4.2(b) shall
       be made forthwith upon receipt by the Master Issuer or the Master Issuer
       Cash Manager of the amount in question.

(d)     For the avoidance of doubt, as soon as reasonably practicable after
       becoming aware of the same, the Master Issuer Cash Manager may, and
       shall, withdraw Cash from an Additional Master Issuer Account or a
       Master Issuer Swap Collateral Account if, and to the extent that, such
       Cash was credited thereto in error and shall use its reasonable
       endeavours to ensure that such Cash is applied correctly thereafter.

(e)     The Master Issuer Cash Manager shall promptly notify each of the Master
       Issuer and the Master Issuer Security Trustee in writing of any
       additional account which is established pursuant to clause 3.1 or clause
       3.3 of the Master Issuer Bank Account Agreement or any account
       established to replace or supplement such account.

(f)     Each of the Master Issuer Cash Manager and the Master Issuer undertakes
       that, so far as it is able to procure the same, the Additional Master
       Issuer Accounts and any Master Issuer Swap Collateral Accounts and all
       instructions and mandates in relation thereto will continue to be
       operative and will not, save as permitted pursuant to the Master Issuer
       Bank Account Agreement or any agreement entered into with HBOS Treasury
       Services plc on substantially the same terms as the Master Issuer Bank
       Account Agreement, be changed without the prior written consent of the
       Master Issuer Security Trustee (such consent not to be unreasonably
       withheld or delayed). For the avoidance of doubt, the Master Issuer Cash
       Manager may change the authorised signatories in respect of any

                                       4

<PAGE>

       instructions or mandates without the prior written consent of the Master
       Issuer Security Trustee, in accordance with the terms of the Master
       Issuer Bank Account Agreement or any agreement entered into with HBOS
       Treasury Services plc on substantially the same terms as the Master
       Issuer Bank Account Agreement.

4.3     WITHDRAWALS

(a)     The Master Issuer Cash Manager may make withdrawals on behalf of the
       Master Issuer from a Master Issuer Account, as permitted by this
       Agreement, until such time as the Master Issuer Cash Manager receives a
       copy of a Note Acceleration Notice served on the Master Issuer, but
       shall not in carrying out its functions as Master Issuer Cash Manager
       under this Agreement otherwise make withdrawals from a Master Issuer
       Account.

(b)     Upon receipt of such a Note Acceleration Notice, no amount shall be
       withdrawn from the Master Issuer Accounts by the Master Issuer Cash
       Manager without the prior written consent of the Master Issuer Security
       Trustee.

4.4     CASH MANAGEMENT

       In administering the Master Issuer Accounts on behalf of the Master
       Issuer and the Master Issuer Security Trustee, the Master Issuer Cash
       Manager shall comply with the provisions of Schedule 2 prior to receipt
       by the Master Issuer Cash Manager of a copy of any Note Acceleration
       Notice served on the Master Issuer. Following service of a Note
       Acceleration Notice on the Master Issuer, the Master Issuer Security
       Trustee or any Receiver appointed by the Master Issuer Security Trustee
       will administer the Master Issuer Accounts in accordance with the terms
       of the Master Issuer Deed of Charge.

4.5     MASTER ISSUER LEDGERS

(a)     The Master Issuer Cash Manager shall open and maintain in the books of
       the Master Issuer the following ledgers:

       (i)      the Master Issuer Revenue Ledger, which shall record all Master
               Issuer Revenue Receipts (which shall exclude any fees to be paid
               by Funding 2 on each Funding 2 Interest Payment Date under the
                terms of the Master Intercompany Loan Agreement) (other than in
               respect of any termination payment due by the Master Issuer in
               respect of any Master Issuer Swap)) standing to the credit of
               the Master Issuer Accounts from time to time and a sub-ledger in
               respect of each Series and Class of Notes which shall record
               interest received in respect of the Loan Tranches funded by each
               such Series and Class of Notes;

       (ii)     the Master Issuer Principal Ledger, which shall record all
               Master Issuer Principal Receipts standing to the credit of the
               Master Issuer Accounts from time to time and a sub-ledger in
               respect of each Series and Class of Notes which shall record
               principal repayments in respect of the Loan Tranche funded by
               each such Series and Class of Notes; and

       (iii)    the Master Issuer Swap Collateral Ledger (which shall comprise
               of such sub-ledgers as the Master Issuer Cash Manager considers
               appropriate), to record all payments, transfers and receipts in
               connection with Swap Collateral, including, without limitation:

                (A)     the receipt of any Swap Collateral by the Master Issuer
                      from the Master Issuer Swap Providers;

               (B)     the receipt of any income or distributions in respect of
                      such Swap Collateral;

                                        5

<PAGE>

               (C)     the payment or transfer of all, or any part of, such Swap
                      Collateral to the relevant Master Issuer Swap Provider;
                      and

               (D)     the payment or transfer of all, or any part of, such Swap
                      Collateral to the relevant Master Issuer Accounts,

               provided that the Master Issuer Swap Collateral Ledger (and
               sub-ledgers) shall only be established in the event that any
               Master Issuer Swap Provider pays or transfers Swap Collateral to
               the Master Issuer in accordance with the relevant Master Issuer
               Swap Agreement;

       (iv)     the Master Issuer Expense Ledger, which shall record payments of
               fees received from Funding 2 under the Master Intercompany Loan
               and payments out in accordance with the Master Issuer
               Pre-Enforcement Revenue Priority of Payments; and

        (v)      the Master Issuer Note Ledger, which shall be divided into
               segregated sub-ledgers each of which shall record payments made
               under each Series and Class of Notes (each of which shall be
               further divided into sub-ledgers to record payments of interest
               and fees and repayments and prepayments of principal made under
               such Series and Class of Notes).

(b)     The Master Issuer Cash Manager shall make credits and debits to the
        Master Issuer Ledgers in accordance with the provisions of paragraphs 5
       to 9 of Schedule 2 hereto.

4.6     TERMINATION

       If on or prior to the date of the earlier of (i) repayment in full of
       any Series and Class of Notes or (ii) the service of a Note Acceleration
       Notice on the Master Issuer, any of the Master Issuer Swaps related to
       such Series and Class are terminated, the Master Issuer Cash Manager (on
       behalf of the Master Issuer and the Master Issuer Security Trustee)
       shall purchase a replacement hedge (taking into account any early
       termination payment received from the relevant Master Issuer Swap
       Provider) in respect of such Series and Class of Notes, against, as
       appropriate:

        (a)      fluctuations in the relevant currency swap rate between Dollars
               and Sterling or the possible variance between LIBOR for
               three-month Sterling deposits and eithe


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