(3)If any such first mentioned person receives or is entitled to receive any capital sum,––(a)the payment of which is in any way connected with the transfer or any associated operations; and(b)whether before or after any such transfer,then any income, which has become the income of a non-resident by virtue or in consequence of such transfer, either alone or in conjunction with associated operations, shall be deemed to be the income of such first mentioned person for all the purposes of this Act, whether or not it would have been chargeable to income-tax under any other provisions of this Act.
