SCHEDULES
SCHEDULE 1Employment allowance: rules for determining if persons are “connected”
PART 1Companies
Connection through a trustee
6
1
Sub-paragraph (2) applies if—
a
two companies (“A” and “B”) are under the control of the same person by virtue of rights or powers (or both) held in trust by that person, and
b
there is no other connection between A and B.
2
In determining under paragraph 2(1) if A and B are connected with one another, the rights and powers mentioned in sub-paragraph (1)(a) are ignored.
3
In sub-paragraph (1)—
a
“control” has the same meaning as in paragraph 2(1), and
b
“connection” includes a connection in the past as well as a connection in the present and the reference to a connection between A and B includes any dealings between them.