National Insurance Contributions Act 2014 (c. 7)

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)

Further connections U.K.

7 (1) This paragraph applies if— U.K.

(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.