135. A director is deemed to have an interest in any enterprise in which a person associated with him has an interest.
The same rule applies to any other person contemplated in section 107.
For the purpose of this section, a director or another person referred to in section 107 is associated with another person where that other person is
(1) his spouse or child;
(2) a legal person in which he holds 10% or more of the voting rights or of which he is a director;
(3) a legal person controlled jointly by him and his spouse or child;
(4) his partner or a partnership in which he is a partner.