3(1)Section 376 (mortgage interest relief at source: qualifying borrowers and lenders) shall be amended as follows.
(2)In subsection (4), the following paragraph shall be substituted for paragraph (g)—
“(g)a friendly society;”.
(3)The following subsection shall be inserted after subsection (4)—
“(4A)In subsection (4)(g) above, “friendly society” means—
(a)a friendly society within the meaning of the Friendly Societies Act 1992 (including any society that by virtue of section 96(2) of that Act is to be treated as a registered friendly society within the meaning of that Act), or
(b)a registered branch within the meaning of that Act (including any branch that by virtue of section 96(3) of that Act is to be treated as a registered branch within the meaning of that Act).”