That Chapter also does not apply to an IRU acquired by a person on or after that date (directly or indirectly) from an associate or an associated company if the associate or associated company acquired the IRU before that date.

In sub-paragraph (1)—

• “associate” has the meaning given by F2section 448 of CTA 2010, and

• “associated company”—

  1. a

     in relation to another company, has the meaning given by F3section 449 of that Act, and

  2. b

     in relation to any other person, means a company of which that person has control within the meaning of F1sections 450 and 451 of that Act.