related

A person (the second person) is related to another person (the first person) if —

(a) the second person is a subsidiary, associate or holding company of the first person; or
(b) the second person is a subsidiary or associate of the holding company of the first person; or
(c) the second person is a director or officer of the first person or of a person related to the first person because of paragraph (a) or (b); or
(d) the second person is the spouse or minor child of a natural person mentioned in paragraph (c); or
(e) the second person is a company that is a subsidiary of or subject to significant influence by or from a natural person mentioned in paragraph (c) or (d).
Amended by QFCRA RM/2007-01 (as from 1st July 2007).