SCHEDULES
SCHEDULE 1Employment allowance: rules for determining if persons are “connected”
C1C3C2PART 1Companies
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)
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)
Further connections
7
1
This paragraph applies if—
a
a company (“A”) is connected with another company (“B”), and
b
B is connected with another company (“C”).
2
A and C are also connected with one another (if that would not otherwise be the case).
3
In sub-paragraph (1)(a) the reference to a company being connected with another company is to that company being so connected by virtue of paragraphs 2 to 6 or this paragraph, and in sub-paragraph (1)(b) the reference to a company being connected with another company is to that company being so connected by virtue of paragraphs 2 to 6.
Sch. 1 Pt. 1 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 101(17)