For subsection (3) of section 42 of the Act of 1954 (Group of companies) there shall be substituted the following subsection:—

“(3)

Where the landlord’s interest is held by a member of a group—

(a)

the reference in paragraph (g) of subsection (1) of section 30 of this Act to intended occupation by the landlord for the purposes of a business to be carried on by him shall be construed as including intended occupation by any member of the group for the purposes of a business to be carried on by that member ; and

(b)

the reference in subsection (2) of that section to the purchase or creation of any interest shall be construed as a reference to a purchase from or creation by a person other than a member of the group.”