49. For the purposes of sections 43 and 48, persons are associates where(1) one person is the spouse of the other, or is the minor child of either;
(2) one person is a legal person and the other is a director or officer thereof, or the spouse or minor child of that director, officer or spouse;
(3) one person is a legal person and the other person, or the spouse or a minor child of the other person or his spouse, or a group consisting of that other person, the spouse of that person or such a child or, in the case of a legal person, a director or officer thereof, holds 10% or more of the voting rights of that legal person;
(4) one person is a partnership and the other is one of the partners;
(5) they are affiliated legal persons;
(6) they are parties to an agreement with a view to exercising voting rights attached to shares in the same legal person;
(7) they are associates, within the meaning of paragraphs 1 to 6, of the same person;
(8) they are controlled by associates within the meaning of paragraphs 1 to 7.