Section 1059 — Corporation Tax Act 2010: Associated persons

Associated persons 1059 1 This section and sections 1060 and 1061 contain the rules for determining whether a person is an associate of another (in relation to a company) for the purposes of this Chapter.

2 Two persons living together (see section 1116) who are—

a a husband and wife, or b civil partners of each other, are associates of one another.

3 If a person (“the young person”) is under the age of 18—

a the young person is an associate of the young person's parents, and b the young person's parents are associates of the young person.

4 If a person is connected with a company—

a the person is an associate of the company and any company controlled by it, and b the company and any company controlled by it are associates of the person.

5 If a person—

a is connected with one company (“company A”),

and b has control of another company (“company B”), company B is an associate of company A.

6 If one person is accustomed to act on the directions of another in relation to the affairs of a company, the two persons are associates of one another in relation to that company.