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National Insurance Contributions Act 2014
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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.
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