SCHEDULES

SCHEDULE 1Employment allowance: rules for determining if persons are “connected”

PART 2Charities

9

1

This paragraph applies if—

a

a charity (“A”) is connected with another charity (“B”) for the purposes of section 3(2), and

b

B is connected with another charity (“C”) for the purposes of section 3(2).

2

A and C are also connected with one another for the purposes of section 3(2) (if that would not otherwise be the case).

3

In sub-paragraph (1)(a) the reference to a charity being connected with another charity for the purposes of section 3(2) is to that charity being so connected by virtue of paragraph 8 or this paragraph, and in sub-paragraph (1)(b) the reference to a charity being connected with another charity for the purposes of section 3(2) is to that charity being so connected by virtue of paragraph 8.