Full text
a person or partnership (referred to in this subsection as the “first person”) does not deal at arm’s length with another person or partnership (referred to in this subsection as the “second person”),
a person or partnership (referred to in this subsection as the “first person”) does not deal at arm’s length with another person or partnership (referred to in this subsection as the “second person”),
a person or partnership (referred to in this subsection as the “first person”) does not deal at arm’s length with another person or partnership (referred to in this subsection as the “second person”),