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.