(1) Where a company is a member of a group and the business of any other company which is a member of the group falls within section 93(3), then, unless that business consists wholly or mainly in the holding of land or buildings wholly or mainly occupied by members of the group whose business does not fall within section 93(3), the value of shares in or securities of the company is taken for the purposes of this Chapter to be what it would be if that other company were not a member of the group.

(2)

(a) In this subsection "shares" include securities and "shares in a company" include other shares in the same company which are represented by those shares.