Part XII Supplemental
Interpretation
184 Associates.
F11
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 .