(1) Where the person entitled to a tax credit under thi Part is a member of an association of persons to which sub-section (1) of section 92 applies, the following shall apply (a) component A of the formula in sub-section (2) of section 61, sub-section (2) of section 62, sub-section (2) of section 63 and sub-section (2) of section 64 shall b...