Condition 2: The associated employer test
10.New section 24A(7) sets out condition 2, which is that P’s UK and relevant (i.e. overseas) employer are either the same, or are associated with one another.
10.New section 24A(7) sets out condition 2, which is that P’s UK and relevant (i.e. overseas) employer are either the same, or are associated with one another.