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“connected” has the same meaning as in section 10, subject to the modification that references in section 10 to “control” shall be read as if they were references to control within the meaning of subsection (4) of this section;

(c) those enterprises are associated within the meaning of section 739D(1)(a), where those enterprises are investment undertakings or similar entities established under the laws of a territory other than the State,

(1) In this section and section 739LC—

(ii) advancing amounts, making funds available or receiving interest as referred to in subsections (3) and (4) of section 739LC;

(3) For the purposes of this section and section 739LC, an enterprise shall be treated as an associate of another enterprise where—

(i) if such enterprise possesses or is entitled to acquire (other than in the circumstances described in section 739LC(4))—

(d) an offshore fund (within the meaning of section 743(1)), or

(a) an employer or employee, in respect of a scheme referred to in section 774,

(b) an individual referred to in section 784(1)(a), 784A(1)(b), 784C(2) or 785(1), or

(b) an individual referred to in section 784(1)(a), 784A(1)(b), 784C(2) or 785(1), or

(b) an individual referred to in section 784(1)(a), 784A(1)(b), 784C(2) or 785(1), or

(b) an individual referred to in section 784(1)(a), 784A(1)(b), 784C(2) or 785(1), or

(c) a contributor, within the meaning of section 787A, in respect of a PRSA;