(a) General. -( When used in this article and article fifteen of this chapter, terms defined in subsection (b) of this section have the meanings ascribed to them in this section, except in those instances where a different meaning is provided in this article or the context in which the word is used clearly indicates that a different meaning is intended by the Legislature:
(b) Definitions. —
(1) “Affiliated person” means a person that, with respect to another person: