(1A)[Where the lending company-(a)makes any loan to, or(b)gives any guarantee, or provides any security, in connection with a loan made by any other person to, or to any other person by, a firm in which a partner is a body corporate under the same management as the lending company-(i)the loan shall be deemed to have been made to, or(ii)the guarantee or the security shall be deemed to have been given or provided in connection with the loan made by such other person to, or to such other person by, a body corporate under the same management.]
