In this section “books” shall be construed in accordance with section 9 (2) of the [1879 c. 11.] Bankers' Books Evidence Act 1879.

On and from the appointed day for a transfer scheme the said Act of 1879 shall apply to those books of Hill Samuel or UDT which are transferred to TSB by the scheme, and to entries made in those books before that day, as if such books were the books of TSB.

For the purposes of section 4 of the said Act of 1879, books so transferred to TSB shall be deemed to have been the ordinary books of TSB at the time of the making of any entry therein which purports to have been made before the appointed day for the scheme, and any such entry shall be deemed to have been made in the usual and ordinary course of business.