xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
For the purposes of this Act any two employers shall be treated as associated if—
(a)one is a company of which the other (directly or indirectly) has control, or
(b)both are companies of which a third person (directly or indirectly) has control;
and associated employer shall be construed accordingly.