179Seller controlled by buyer etc
This section has no associated Explanatory Notes
(1)This section applies if a disposal of know-how is by way of sale and—
(a)the seller is a body of persons over which the buyer has control,
(b)the buyer is a body of persons over which the seller has control, or
(c)both the seller and the buyer are bodies of persons and another person has control over both of them.
(2)In such a case—
(a)section 177 does not apply, and
(b)no election may be made under section 178.
(3)For the purposes of this section “body of persons” includes a firm.