{
  "url": "https://openlegislation.uk/companies-act-2006/section-1260",
  "json_url": "https://openlegislation.uk/companies-act-2006/section-1260.json",
  "legislation": "ukpga/2006/46",
  "legislation_title": "Companies Act 2006",
  "legislation_url": "https://openlegislation.uk/companies-act-2006",
  "path": "section/1260",
  "kind": "section",
  "number": "1260",
  "heading": "Meaning of “associate”",
  "text": "(1) In this Part “associate”, in relation to a person, is to be construed as follows.\n(2) In relation to an individual, “associate” means—\n(a) that individual's spouse, civil partner or minor child or step-child,\n(b) any body corporate of which that individual is a director, and\n(c) any employee or partner of that individual.\n(3) In relation to a body corporate, “associate” means—\n(a) any body corporate of which that body is a director,\n(b) any body corporate in the same group as that body, and\n(c) any employee or partner of that body or of any body corporate in the same group.\n(4) 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—\n(a) any body corporate of which that partnership is a director,\n(b) any employee of or partner in that partnership, and\n(c) any person who is an associate of a partner in that partnership.\n(5) 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.\n(6) 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”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/46/section/1260",
    "retrieved_at": "2026-10-29T09:13:40.060156+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}