18
(b).
no account shall be taken of that
substitution in determining whether
the refusal of the offer was
unreasonable.
(5) This section shall have effect
(subject to the necessary modifications) in
relation to a case where -
(a) the person by whom a business, or
part of a business, is owned immediately before a change is 01e of the persons by whom (whether as partners, trustees or otherwise) it is owned immediately after the change; or
(b)
the persons by whom a business, or part of a business, is owned immediately before a change (whe ther as partners, trustees or otherwise) include the person or one or more of the persons by whom it is owned
immediately after the change,
as this section has effect where the previous
owner and the new owner are wholly different
persons.
(6) Nothing in this section shall be construed as requiring any variation of a