(1)In this section “books” shall be construed in accordance with section 9(2) of the [1879 c. 11.] Bankers' Books Evidence Act 1879.
(2)On and from the appointed day the said Act of 1879 shall apply to the books of Beneficial transferred to HFC by virtue of this Act, and to entries made in those books before the appointed day, as if such books were the books of HFC.
(3)For the purposes of section 4 of the said Act of 1879, books so transferred to HFC shall be deemed to have been the ordinary books of HFC at the time of the making of any entry therein which purports to have been made before the appointed day, and any such entry shall be deemed to have been made in the usual and ordinary course of business.