(1) In this section, "control" has the same meaning as in section 11.
(2) Where a company making a claim for relief under this Part (in this subsection referred to as "the buyer") buys from another person (in this subsection referred to as "the seller"), and -
(a) the seller has control over the buyer or, the seller being a body corporate or partnership, the buyer has control over the seller or some other person has control over both the seller and the buyer, and
(b) the price in the transaction is less than that which might have been expected to obtain if the parties to the transaction had been independent parties dealing at arm's length,
then, the income or losses of the buyer and the seller shall be computed for any purpose of the Tax Acts as if the price in the transaction had been that which would have obtained if the transaction had been a transaction between independent persons dealing at arm's length.
(3) Where a company making a claim for relief under this Part (in this s