During the period of two years after the passing of this Act, and subject to the provisions of any regulations made by the Treasury, the Board may make or provide for making or guarantee an advance by way of loan to any tenant of a small holding provided by the Board under the Small Holding Colonies Acts, 1916 and 1918, or to any new holder of a small holding under the Small Landholders (Scotland) Acts, 1886 to 1911, as amended by this Act, who is registered as Such after the passing of this Act, of such sums as the Board think necessary for the purchase of live stock, seeds, fertilisers, and implements required for the purposes of the holding; and the making or provision for the making of such advances shall be a purpose for which the Board may borrow money under the section of this Act relating to loans to the Board.