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.
Modifications etc. (not altering text)
C1S. 231 applied (8.12.2002) by The Statutory Paternity Pay and Statutory Adoption Pay (General) Regulations 2002 (S.I. 2002/2822), reg. 36(e)