SCHEDULES

SCHEDULE 1 U.K.Employment allowance: rules for determining if persons are “connected”

PART 1 U.K.Companies

Modifications etc. (not altering text)

C1 Sch. 1 Pt. 1 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 101(17)

C2 Sch. 1 Pt. 1 applied (N.I.) (26.5.2020) by The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) (Northern Ireland) Regulations 2020 (S.I. 2020/513), regs. 1, 4(4)(a)

C3 Sch. 1 Pt. 1 applied (E.W.S.) (26.5.2020) by The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) Regulations 2020 (S.I. 2020/512), regs. 1, 4(4)(a)

Connection through a trustee U.K.

6 (1) Sub-paragraph (2) applies if— U.K.

(a) two companies (“A” and “B”) are under the control of the same person by virtue of rights or powers (or both) held in trust by that person, and

(b) there is no other connection between A and B.

(2) In determining under paragraph 2(1) if A and B are connected with one another, the rights and powers mentioned in sub-paragraph (1)(a) are ignored.

(3) In sub-paragraph (1)—

(a) “control” has the same meaning as in paragraph 2(1), and

(b) “connection” includes a connection in the past as well as a connection in the present and the reference to a connection between A and B includes any dealings between them.