(1)For the purposes of this section and sections 92, 92-B, 92-C, 92-D, 92-E and 92-F, "associated enterprise", in relation to another enterprise, means an enterprise-(a)which participates, directly or indirectly, or through one or more intermediaries, in the management or control or capital of the other enterprise; or(b)in respect of which one or more persons who participate, directly or indirectly, or through one or more intermediaries, in its management or control or capital, are the same persons who participate, directly or indirectly, or through one or more intermediaries, in the management or control or capital of the other enterprise.
