Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 1059 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section and sections 1060 and 1061 contain the rules for determining whether a person is an associate of another (in relation to a company) for the purposes of this Chapter.
(2)Two persons living together (see section 1116) who are—
(a)a husband and wife, or
(b)civil partners of each other,
are associates of one another.
(3)If a person (“the young person”) is under the age of 18—
(a)the young person is an associate of the young person's parents, and
(b)the young person's parents are associates of the young person.
(4)If a person is connected with a company—
(a)the person is an associate of the company and any company controlled by it, and
(b)the company and any company controlled by it are associates of the person.
(5)If a person—
(a)is connected with one company (“company A”), and
(b)has control of another company (“company B”),
company B is an associate of company A.
(6)If one person is accustomed to act on the directions of another in relation to the affairs of a company, the two persons are associates of one another in relation to that company.
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