Prospective
3E+W+SIn that section, in subsection (3)—
(a)after paragraph (b) there is inserted “or
(c)to a housing credit, calculated in accordance with section 3A, if he satisfies the conditions in subsections (1) and (2) of that section,”;
(b)for the words from “(or to both)” to the end there is substituted “ (or to more than one of them, if he satisfies the relevant conditions) ”.