PART 4
Bodies corporate
27. The supply of a worker by a body corporate (A) to another body corporate (B) or the use of a worker by A to provide a service to B where—
(a)The worker is employed by A under a contract of service, and—
(b)either—
(i)A and B are wholly-owned subsidiaries of the same body corporate;
(ii)A is a wholly-owned subsidiary of B; or
(iii)B is a wholly-owned subsidiary of A.
Scottish partnerships
28. The use of a worker by a Scottish partnership where the worker is a partner in that partnership.