5. After regulation 93(15) insert—
“(16) For the purposes of this regulation—
(a)a company is not connected with another company only because both are under the control of—
(ii)a Minister of the Crown,
(iii)a government department, or
(iv)a Northern Ireland department; and
(b)“company” and “control” have the same meaning as in section 839 of the Taxes Act.”.