an individual shall be regarded as an associate of a body corporate if he is a director of that body corporate, and

a body corporate and another body corporate shall be regarded as associates of each other if one controls the other or if the same person controls both.

any individual and that individual’s husband or wife F48or civil partner and any relative, or husband or wife F48or civil partner of a relative, of that individual or of that individual’s husband or wife F48or civil partner;

any individual and any body corporate of which that individual is a director;

any person in his capacity as trustee of a settlement and the settlor or grantor and any person associated with the settlor or grantor;

persons carrying on business in partnership and the husband or wife F49or civil partner and relatives of any of them;

any two or more persons acting together to secure or exercise control of a body corporate or other association or to secure control of any enterprise or assets;

he holds, or is beneficially entitled to, more than 50 per cent. of the equity share capital in the body, or possesses more than 50 per cent. of the voting power in it, or

although he does not have such an interest in the body, it is reasonable, having regard to all the circumstances, to expect that he F44would (if he chose to) be able in most cases or in significant respects, by whatever means and whether directly or indirectly, to achieve the result that F45affairs of the body are conducted in accordance with his wishes; or

he holds, or is beneficially entitled to, 50 per cent. of the equity share capital in that body, or possesses 50 per cent. of the voting power in it, and an arrangement exists between him and any other participant in the body as to the manner in which any voting power in the body possessed by either of them is to be exercised, or as to the omission by either of them to exercise such voting power.

“arrangement” includes any agreement or arrangement, whether or not it is, or is intended to be, legally enforceable, and

holds or is beneficially entitled to more than F435 per cent. of the shares in that body, or

possesses more than F435 per cent. of the voting power in that body.

to an interest of more than a specified percentage in a body corporate, or

to an interest of a specified percentage or more in a body corporate.

holding or being entitled to shares, or any amount of the shares or equity share capital, in a body corporate, or

possessing voting power, or any amount of the voting power, in a body corporate,

he is not entitled to exercise or control the exercise of voting rights in respect of the shares concerned.

which is issued by or on behalf of a person who holds shares or who holds evidence of the right to receive shares, or has an interest in shares, in a particular body corporate; and

which evidences or acknowledges that another person is entitled to rights in relation to those shares or shares of the same kind, which shall include the right to receive such shares (or evidence of the right to receive such shares) from the person mentioned in paragraph (a).

a person is not entitled to exercise or control the exercise of voting rights in respect of shares if he is bound (whether by contract or otherwise) not to exercise the voting rights, or not to exercise them otherwise than in accordance with the instructions of another, and

voting rights which a person is entitled to exercise or of which he is entitled to control the exercise only in certain circumstances shall be taken into account only when those circumstances have arisen and for as long as they continue to obtain.