SCHEDULES

Schedule 11 Payments and other benefits in connection with termination of employment, etc.

Application of £30,000 threshold

8

1

For the purposes of paragraph 7(2)(b) employers are associated if on the date which is the relevant date in relation to any of the payments or other benefits—

a

one of them is under the control of the other, or

b

one of them is under the control of a third person who controls or is under the control of the other on that or any other such date.

2

In sub-paragraph (1)—

a

control” has the meaning given by section 840, and

b

references to an employer, or to a person controlling or controlled by an employer, include the successors of the employer or person.