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(f) Ní bhaineann an fo-alt seo le cás faoina dtiocfaidh fiontair faoi rialú comhchoiteann (nó a meastar iad a theacht faoi rialú comhchoiteann) toisc gur glacadóir nó leachtaitheoir ag gníomhú sa cháil sin an duine dá dtagraítear i mír (b) nó toisc gur frithgheallaí nó ocastóir ag gníomhú sa cháil sin an duine a dhéanfaidh fáil dá dtagraítear i mír (c), nó toisc gur glacadóir nó leachtaitheoir ag gníomhú sa cháil sin an duine a dhéanfaidh fáil dá dtagraítear i mír (e).
( f ) This subsection does not apply to a case where enterprises come under common control (or are deemed to come under common control) either because the person referred to in paragraph (b) is a receiver or liquidator acting as such or because the person making an acquisition referred to in paragraph (c) is an underwriter or jobber acting as such, or because the person making an acquisition referred to in paragraph (e) is a receiver or liquidator acting as such.