32Meaning of " associate "
(1)In this Act " associate " includes a business associate and otherwise has the meaning given by the following provisions of this section.
(2)A person is an associate of another if he is the spouse or a relative of that other or of a business associate of that other
(3)In subsection (2) above " relative " means brother, sister, uncle, aunt, nephew, niece, lineal ancestor or linear descendant, and references to a spouse include a former spouse and a reputed spouse; and for the purposes of this subsection a relationship shall be established as if an illegitimate child or step-child of a person had been a child born to him in wedlock.
(4)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.
(5)An unincorporated association is an associate of another unincorporated association if any person—
(a)is an officer of both associations ;
(b)has the management or control of the activities of both associations; or
(c)is an officer of one association and has the management or control of the activities of the other association.
(6)A partnership is an associate of another partnership if—
(a)any person is a member of both partnerships ; or
(b)a person who is a member of one partnership is an associate of a member of the other partnership ; or
(c)a member of one partnership has an associate who is also an associate of a member of the other partnership.