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7Where a company is a member of a group and the business of any other company which is a member of the group falls within paragraph 3(2) above, then, unless either—
(a)that business also falls within paragraph 3(3) above, or
(b)that business consists wholly or mainly in the holding of land or buildings wholly or mainly occupied by members of the group whose business either does not fall within paragraph 3(2) above or falls within both that paragraph and paragraph 3(3) above,
the value of shares in or securities of the company shall be taken for the purposes of this Schedule to be what it would be if that other company were not a member of the group.
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