(1) Any question whether a person is an associate of another person in relation to a company shall be determined for the purposes of sections 176 to 183 and section 186 in accordance with the following provisions:
(a) a husband and wife living together, or civil partners living together, shall be associates of one another, a person under the age of 18 shall be an associate of his or her parents and their spouses or civil partners, and his or her parents and their spouses or civil partners shall be the person's associates;
(b) a person who has control of a company shall be an associate of the company and the company shall be the person's associate;
(c) where a person who has control of one company has control of another company, the second company shall be an associate of the first company;
(d) where shares in a company are held by trustees other than bare trustees, then, in relation to that company but subject to subsection (2), the trustees shall be associates of -
(i) any person who
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