127 Associated persons

127  Associated persons

(1)     Associated persons, and any bodies corporate which they or any of them control, shall be treated as one person—

(a)     for the purpose of deciding under section 26 whether any two enterprises have been brought under common ownership or common control;

[(aa)     for the purposes of section 58(2C); . . .]

[(ab)     for the purposes of section 70A(3);]

(b)     for the purpose of determining what activities are carried on by way of business by any one person so far as that question arises in connection with paragraph 13(2) of Schedule 8.

(2)

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