National Insurance Contributions Act 2014

Further connectionsU.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.