Section 220(6)

A body corporate is an associate of another body corporate if— the same person is a controller of both; a person (“P”) is a controller of one and persons who are P’s associates are controllers of the other; a person (“P”) is a controller of one and P and persons who are P’s associates are controllers of the other; a group of two or more persons is a controller of each company and the groups consist of the same persons; a group of two or more persons is a controller of each company and the groups may 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 that person is an associate.

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Source: legislation.gov.uk · retrieved 2026-07-30