(a) In this section -
"agricultural society" means a society -
(i) in relation to which both the following conditions are satisfied:
(I) the number of the society's members is not less than 50, and
(II) all or a majority of the society's members are persons who are mainly engaged in and derive the principal part of their income from husbandry,
or
(ii) to which a certificate to which this subparagraph applies has been issued;
''fishery society'' means a society -
(i) in relation to which both the following conditions are satisfied:
(I) the number of the society's members is not less than 20, and
(II) all or a majority of the society's members are persons who are mainly engaged in and derive the principal part of their income from fishing,
or
(ii) to which a certificate to which this subparagraph applies has been issued;
"relevant principal" means an amount of money advanced to a borrower by a company which is within the charge to corporation tax and the ordinary trading activities o
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