(1) A company shall not be a qualifying company for the purposes of relief under this Chapter if, in the case of a company in which a relevant investment is made by a specified individual (being that individual's first such investment in that company), any transaction in the relevant period between the company and another company (being the immediate former employer of the individual), or a company which controls or is under the control of that other company, is otherwise than by means of a transaction at arm's length, or if -
(i) an individual has acquired a controlling interest in the company's trade after 5 April 1984, and
(ii) at any time in the compliance period the individual has or has had a controlling interest in another trade,
and
(b) the trade carried on by the company or a substantial part of that trade -
(i) is concerned with the same or similar types of property or parts of property or provides the same or similar services or facilities as the other trade, or
(ii) s
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