In section 342 of the Income and Corporation Taxes Act 1970, there shall be inserted at the end—

“(4)

This section shall also have effect with the substitution of the words “Scottish Homes” for the words “the Housing Corporation” and “the Corporation”, in each place where they occur.”

In section 342A of that Act, after subsection (1A) there shall be inserted—

“(1B)

Subsection (1) above shall also have effect with the substitution of the words “Scottish Homes” for the words “the Housing Corporation” and “the Corporation”, in each place where they occur.”