Paragraph 3 I1

For paragraph 3 of Part I of Schedule 2 there is substituted—

“3

For the purposes of this Schedule the following persons shall be treated as connected with a particular person—

(a)

a person who controls that person,

(b)

an associate of that person or of a person falling within paragraph (a), and

(c)

a body which is controlled by that person or by an associate of that person.”