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(d) a lineal ascendant or descendant of the person;

(e) a lineal ascendant or descendant of a spouse of the person;

(f) a lineal descendant of a person referred to in paragraph (b);

(g) the uncle, aunt or cousin of the person; or

(h) the son-in-law or daughter-in-law of the person;

“associate”, in relation to a person, means—

(a) any person who is a nominee or an employee of such person;

(b) any person who manages the affairs of such person;

(c) any organisation of which such person, or any nominee of his, is a partner, or a person in charge or in control of, or has a controlling interest in, its business or affairs;

(d) any corporation within the meaning of the Companies Act 1965 [Act 125], of which such person, or any nominee of his, is a director or is in charge or in control of its business or affairs, or in which such person, alone or together with any nominee of his, has or have a controlling interest, or shares to the total value of not less than thirty per centum of the total issued capital of the corporation; or

(e) the trustee of any trust, where—

(i) the trust has been created by such person; or

(ii) the total value of the assets contributed by such person to the trust at any time, whether before or after the creation of the trust, amounts, at any time, to not less than twenty per centum of the total value of the assets of the trust;

“gratification” means—

(a) money, donation, gift, loan, fee, reward, valuable security, property or interest in property being property of any description whether movable or immovable, financial benefit, or any other similar advantage;