# The Social Security Contributions (Intermediaries) Regulations 2000, Regulation 3: Meaning of associate


(1) In these Regulations “associate"–
(a) in relation to an individual, has the meaning given by section 417(3) and (4) of the Taxes Act , subject to the following provisions of this regulation;
(b) in relation to a company, means a person connected with the company within the meaning of section 839 of the Taxes Act ; and
(c) in relation to a partnership, means any associate of a member of the partnership.
(2) Where an individual has an interest in shares or obligations of the company as a beneficiary of an employee benefit trust, the trustees are not regarded as associates of his by reason only of that interest except in the following circumstances.
(3) The exception is where–
(a) the individual, either on his own or with one or more of his associates, or
(b) any associate of his, with or without other such associates,
has been the beneficial owner of, or able (directly or through the medium of other companies or by any other indirect means) to control, more than 5 per cent. of the ordinary share capital of the company.
(4) In paragraph (2) “employee benefit trust" has the same meaning as in sections 550 and 551 of ITEPA 2003.

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Source: https://www.legislation.gov.uk/uksi/2000/727/regulation/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-intermediaries-regulations-2000/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.