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“cost rental dwelling” has the same meaning as it has in Part 3 of the Act of 2021;

“cost rental revocation” has the same meaning as it has in Part 3 of the Act of 2021;

“Act of 2021” means the Affordable Housing Act 2021;

“relevant profits or gains” means the profits or gains, computed as provided for in section 97(1), arising from any rent and receipts from a qualifying cost rental dwelling.

(b) any deficiencies, computed in accordance with section 97(1), arising to a qualifying provider in respect of qualifying cost rental dwellings,

(c)section 886 shall apply as if the relevant profits or gains received by the qualifying provider were chargeable to corporation tax, and

(b) any notice issued to the qualifying provider under section 959N shall be treated as if it had not issued,