(1) A person meets the independence requirement for the purposes of section 909 or 924 (expert's report) or section 935 (valuation by another person) only if—
(a) he is not—
(i) an officer or employee of any of the companies concerned in the scheme, or
(ii) a partner or employee of such a person, or a partnership of which such a person is a partner;
(b) he is not—
(i) an officer or employee of an associated undertaking of any of the companies concerned in the scheme, or
(ii) a partner or employee of such a person, or a partnership of
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