960. Meaning of 'associated operations'.

'Associated operations'1 means any two or more operations2 of any kind being:


    (1)     operations which affect the same property3, or one of which affects some property and the other or others of which affect property which represents, whether directly or indirectly, that property, or income arising from that property, or any property representing accumulations of any such income4; or


    (2)     any two operations of which one is effected with reference to the other, or with a view to enabling the other to be effected or facilitating its being effected, and any further operation having a like relation to any