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Part VIIU.K. Miscellaneous and general

InterpretationE+W+S

297 Associated employers.E+W+S

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.