5(1)For the purposes of this Part of this Schedule—
(a)" chargeable purpose" means the purpose of putting the property to a use such that profits or income accrue or are intended to accrue therefrom and will be chargeable to tax;
(b)" qualifying purpose" means the purpose of putting the property to such a use as aforesaid, not being a use such that, if the property was or had been intended for that use when the expenditure was incurred, no investment allowance should have been made in respect of the expenditure;
(c)an act shall be deemed to be done by an associate of the person incurring the expenditure—
(i)if it is done by a body of persons which is at the time of the act under the control of the person incurring the expenditure; or
(ii)if the expenditure was incurred by a body of persons which either is at the time of the act or was when the expenditure was incurred under the control of the person doing the act; or
(iii)if the expenditure was incurred by one body of persons and the act is done by another, and the one doing the act is at the time under the control of the same person as the other either is at that time or was when the expenditure was incurred;
or if it is done by a person to whom the property was transferred by the person incurring the expenditure or an associate of his and it appears that the transfer was made in contemplation of the act being done.
(2)In the foregoing sub-paragraph " body of persons " includes a partnership, and " control" has the meaning assigned to the word by subsection (1) of section three hundred and thirty-three of the Income Tax Act, 1952.