(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) Subsection (1) shall not exclude from section 26 any case which would otherwise fall within that section.
(3) A reference under section 22, 33, 45, 62, 68B or 68C (whether or not made by virtue of this section) may be framed so as to exclude from consideration, either altogether or for a specified purpose or to a specified extent, any matter which, apart from this section, would not have been taken into account on that reference.
(4) For the purposes of this section-
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