Mutual Trade company - Associated?

[Milbo]

I have two companies, one which is limited by guarantee and accepted as carrying on a mutual trade, the other is a trading company.

Both are associated however with one being outside the charge to CT, are they still treated as associated for CT600 declaration purposes and therefore splitting the CT band?

My initial thoughts are that they are both carrying on a business so they will be associated but this seems a little unfair.

Any comments would be appreciated.

Mark