Section 184 — Associates.

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

(a) [F1 the individual’s husband or wife or civil partner,]

(b) [F1 a relative of—]

(i) [F1 the individual, or]

(ii) [F1 the individual’s husband or wife or civil partner, or]

(c) [F1 the husband or wife or civil partner of a relative of—]

(i) [F1 the individual, or]

(ii) [F1 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 [F2 or 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, . . . references to a husband or wife include a former husband or wife and a reputed husband [F3 or wife, and references to a civil partner include a former civil partner [F4 and 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 [F5 were the legitimate child of the relationship in question] .

Amendment notes

1. F1 S. 184(1) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 261(1), Sch. 27 para. 51(2); S.I. 2005/3175, art. 2(2)-(5)
2. F2 Words in s. 184(2) inserted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 261(1), Sch. 27 para. 51(3); S.I. 2005/3175, art. 2(2)-(5)
3. F3 Words in s. 184(5) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 261(1), Sch. 27 para. 51(4)(b); S.I. 2005/3175, art. 2(2)-(5)
4. F4 Words in s. 184(5) inserted (5.12.2005) by The Civil Partnership Act 2004 (Overseas Relationships and Consequential, etc. Amendments) Order 2005 (S.I. 2005/3129), art. 4(4), Sch. 4 para. 2
5. F5 Words in s. 184(5) substituted (5.12.2005) by Civil Partnership Act 2004 (c. 33), s. 261(1), Sch. 27 para. 51(4)(c); S.I. 2005/3175, art. 2(2)-(5)