Search Legislation

National Insurance Contributions Act 2014

Status:

This is the original version (as it was originally enacted).

Companies whose relationship is not one of substantial commercial interdependence

This section has no associated Explanatory Notes

3(1)This paragraph applies for the purpose of determining under paragraph 2(1) if two companies are connected with one another if the relationship between the companies is not one of substantial commercial interdependence.

(2)In the application of section 451 of CTA 2010 for the purposes of the determination, any person to whom rights and duties fall to be attributed under subsections (4) and (5) of that section is to be treated, for the purposes of those subsections, as having no associates.

(3)In determining for the purposes of sub-paragraph (1) if two companies have a relationship of “substantial commercial interdependence”, the following factors are to be taken into account—

(a)the degree to which the companies are financially interdependent (see sub-paragraph (4)),

(b)the degree to which the companies are economically interdependent (see sub-paragraph (5)), and

(c)the degree to which the companies are organisationally interdependent (see sub-paragraph (6)).

(4)Two companies are “financially interdependent” if (in particular)—

(a)one gives financial support (directly or indirectly) to the other, or

(b)each has (directly or indirectly) a financial interest in the other’s activities.

(5)Two companies are “economically interdependent” if (in particular)—

(a)they seek to realise the same economic objective,

(b)the activities of one benefit the other, or

(c)their activities involve common customers.

(6)Two companies are “organisationally interdependent” if (in particular) they have—

(a)common management,

(b)common employees,

(c)common premises, or

(d)common equipment.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources