(1) This Chapter shall apply in relation to unincorporated societies, public bodies and other bodies as it applies in relation to bodies corporate and, in connection with this Chapter, the definition of "control" in section 116(1) shall, with the necessary modifications, also so apply.
(2) This Chapter shall apply in relation to any partnership carrying on any trade or profession as it would apply in relation to a body corporate carrying on a trade if so much of this Chapter as relates to directors of the body corporate or persons taking part in the management of the affairs of the body corporate were deleted; but -
(a) "control", in relation to a partnership, means the right to a share of more than 50 per cent of the assets, or of more than 50 per cent of the income, of the partnership, and
(b) where a partnership carrying on any trade or profession has control over a body corporate to which this Chapter applies ("control" being construed for this purpose in accordance with the defini
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