( ) For the purposes of this section
(a)
(b)
(c)
(a)
S
"company" means a body corporate;
"association" means an unincorporated body of
persons;
a company or association is associated with
another company or association if one of them is directly or indirectly controlled by the other,
and
or if each of them is directly or indirectly controlled by a third company or association; an employee is employed by one company or association ("the current employer") on secondment from another company or association ("the seconding employer")
if, having been in the employment of the seconding employer, he is for the time being in temporary employment with the current employer under arrangement under which he is to return to the employment of
the seconding employer when that temporary employment
ends.