http://www.legislation.gov.uk/ukpga/2014/7/schedule/1/part/1/crossheading/application/2014-04-06National Insurance Contributions Act 2014An Act to make provision in relation to national insurance contributions; and for connected purposes.texttext/xmlenStatute Law Database2022-07-202014-04-06SCHEDULESSCHEDULE 1Employment allowance: rules for determining if persons are “connected”PART 1CompaniesApplication1This Part applies for the purposes of section 3(1).