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Meaning of 'associate'

‘Associate�, in relation to an individual, (per FA00/SCH22/PARA144 (1)) means:
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• a relative of that individual, or
• a partner of that individual, or
• the trustee or trustees of any settlement in relation to which:

• that individual, or
• any relative (whether living or dead) of that individual,

is or was a settlor, or

• where that individual is interested in any shares or obligations of a company that are subject to a trust, the trustee or trustees of the settlement concerned, or
• where that individual is interested in any shares or obligations of a company that are part of the estate of a deceased person, the personal representatives of the deceased.

References