A person is an associate of an individual if that person is—
A person is an associate of any person with whom he is in partnership, and of the husband or wife or civil partner or a relative of any individual with whom he is in partnership.
A body corporate is an associate of another body corporate—
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.
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 or wife, and references to a civil partner include a former civil partner 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 were the legitimate child of the relationship in question .