Scope
(1) This section applies if the following conditions are satisfied in relation to a period that is included in, or consists of, a designated financial year:
(a) 2 or more persons could satisfy paragraph 11(1)(a) in relation to a facility throughout the period;
(b) a particular person has the greatest authority to introduce and implement the policies mentioned in subparagraphs 11(1)(a)(i) and (iii) in relation to the facility throughout the period;
(c) no declaration under section 55 or 55A applies in relation to the facility at any time during the period.
(2) The person mentioned in paragraph (1)(b) is taken, for the purposes of this Act, to have operational control over the facility throughout the period.