52.— (1) The Bankers’ Books Evidence Acts 1879 to 1989 apply with respect to any books of the transferor transferred to the transferee in connection with the assets and liabilities transferred by a transfer order and to entries made in those books before the time of the transfer.

(2) In subsection (1) “books” includes ledgers, day books, cash books, account books and all other books and records used in the ordinary business of the transferor before the time at which the transfer has effect.