156Connected persons
(1)For the purposes of the deferment rules a person (“B”) is connected with another person (“A”) at any time if, at that time—
(a)B is connected (in the sense given in section 839 of ICTA) with A,
(b)B is carrying on a qualifying activity previously carried on by A and the condition in subsection (2) is met, or
(c)B is connected (in the sense given in section 839 of ICTA) with a person who is carrying on a qualifying activity previously carried on by A and the condition in subsection (2) is met.
(2)The condition is that the only changes in the persons carrying on the qualifying activity since A carried it on are changes in respect of which, under section 113(2) or 343(2) of ICTA, the qualifying activity is not treated as having been discontinued.
(3)If expenditure is incurred by a person who is not the shipowner, the persons connected with him at any time include any person connected with the shipowner at that time as a result of subsection (1).