—(1) For the purposes of sections 99 and 100, any question whether a person is an associate of another person shall be determined in accordance with this section.
(2) A person is an associate of an individual if that person is the individual’s spouse, or is a relative, or the spouse of a relative of the individual or his spouse.
(3) A person is an associate of an individual with whom he is in partnership, and of the spouse or a relative of any individual with whom he is in partnership.
(4) A person is an associate of an individual whom he employs or by whom he is employed and for this purpose, any director or other officer of a company shall be treated as employed by that company.
(5) A person in his capacity as trustee of a trust is an associate of an individual if the beneficiaries of the trust include, or the terms of the trust confer a power that may be exercised for the benefit of, that individual or an associate of that individual.
(6) A company is an associate of an individual if that individual has control of it or if that individual and persons who are his associates together have control of it.
(7) For the purposes of this section, a person is a relative of an individual if he is that individual’s brother, sister, uncle, aunt, nephew, niece, lineal ancestor or lineal descendant, treating —
any relationship of the half blood as a relationship of the whole blood and the step-child or adopted child of any person as his child; and
an illegitimate child as the legitimate child of his mother and reputed father.
(8) References in this section to a spouse shall include a former spouse.
(9) For the purposes of this section, an individual shall be taken to have control of a company if —
the directors of the company or of another company which has control of it (or any of them) are accustomed to act in accordance with his directions or instructions; or
he is entitled to exercise, or control the exercise of, one-third or more of the voting power at any general meeting of the company or of another company which has control of it,
(10) In this section, “company” includes any body corporate (whether incorporated in Singapore or elsewhere); and references to directors and other officers of a company and to voting power at any general meeting of a company shall have effect with any necessary modifications.