Associated operations are any two or more operations of any kind, being (IHTA 1984, s. 268):

(1)operations which affect the same property, or one of which affects some property and the other or others of which affect property which represents, whether directly or indirectly, that property, or income arising from the property, or any property representing accumulations of any such income; or

(2)any two operations of which one is effected with reference to the other, or with a view to enabling the other to be effected or facilitating its being effected, and any further operations having a like relation to any of those two, and so on.

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