Prospective
This section has no associated Explanatory Memorandum
3. In section 1, in subsection (3)—N.I.
(a)after paragraph (b) insert—
“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 substitute “ (or to more than one of them, if he satisfies the relevant conditions). ”