(1) Section 89 of the Principal Act is amended -
(a) by the substitution in subsection (1) for paragraph (b) of the following:
"(b) For the purposes of this section -
(i) 'trading stock', in relation to a trade, includes any services, article or material which, if the trade were a profession, would be treated as work in progress of the profession for the purposes of section 90, and references to the sale or transfer of trading stock shall be construed accordingly;
(ii) two persons are connected with each other if -
(I) they are connected with each other within the meaning of section 10;
(II) one of them is a partnership and the other has a right to a share in the partnership;
(III) one of them is a body corporate and the other has control over that body;
(IV) both of them are partnerships and some other person has a right to a share in each of them; or
(V) both of them are bodies corporate or one of them is a partnership and the other is a body corporate and, in either case, some other
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