Part XII U.K. Supplemental

InterpretationU.K.

184 Associates.U.K.

[F1(1)A person is an associate of an individual if that person is—

(a)the individual’s husband or wife or civil partner,

(b)a relative of—

(i)the individual, or

(ii)the individual’s husband or wife or civil partner, or

(c)the husband or wife or civil partner of a relative of—

(i)the individual, or

(ii)the individual’s husband or wife or civil partner.]

(2)A person is an associate of any person with whom he is in partnership, and of the husband or wife [F2or civil partner] or a relative of any individual with whom he is in partnership.

(3)A body corporate is an associate of another body corporate—

(a)if the same person is a controller of both, or a person is a controller of one and persons who are his associates, or he and persons who are his associates, are controllers of the other; or

(b)if a group of two or more persons is a controller of each company, and the groups either consist of the same persons or could be regarded as consisting of the same persons by treating (in one or more cases) a member of either group as replaced by a person of whom he is an associate.

(4)A body corporate is an associate of another person if that person is a controller of it or if that person and persons who are his associates together are controllers of it.

(5)In this section “relative ” means brother, sister, uncle, aunt, nephew, niece, lineal ancestor or lineal descendant, F3. . . references to a husband or wife include a former husband or wife and a reputed husband [F4or wife, and references to a civil partner include a former civil partner [F5and a reputed civil partner];] and for the purposes of this subsection a relationship shall be established as if any illegitimate child, step-child or adopted child of a person [F6were the legitimate child of the relationship in question] .