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.