Section 1260: Meaning of "associate", Companies Act 2006

Section 1260: Meaning of "associate"

Part 42: Statutory Auditors — Chapter 6: Supplementary and general

In this Part "associate", in relation to a person, is to be construed as follows.

In relation to an individual, "associate" means—

that individual's spouse, civil partner or minor child or step-child,

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

any employee or partner of that individual.

In relation to a body corporate, "associate" means—

any body corporate of which that body is a director,

any body corporate in the same group as that body, and

any employee or partner of that body or of any body corporate in the same group.

In relation to a partnership constituted under the law of Scotland, or any other country or territory in which a partnership is a legal person, "associate" means—

any body corporate of which that partnership is a director,

any employee of or partner in that partnership, and

any person who is an associate of a partner in that partnership.

In relation to a partnership constituted under the law of England and Wales or Northern Ireland, or the law of any other country or territory in which a partnership is not a legal person, "associate" means any person who is an associate of any of the partners.

In subsections (2)(b), (3)(a) and (4)(a), in the case of a body corporate which is a limited liability partnership, "director" is to be read as "member".

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Section 1260: Meaning of "associate"

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