If there is a change in the ownership of a company, a person is “linked” to the company, for the purposes of this Chapter, if condition A or B is met.

Condition A is that the person had control of the company at any time in the relevant period before the change.

Condition B is that the person is a company of which a person mentioned in subsection (2) had control at any time in the period of 3 years before the change.