PART 6

Apprenticeship levy

General

Connection between charities: further provision
119
1
This section applies if—
a
a charity (“A”) is connected with another charity (“B”) for the purposes of section 102(1), and
b
B is connected with another charity (“C”) for the purposes of section 102(1).
2
A and C are also connected with one another for the purposes of section 102(1) (if that would not otherwise be the case).
3
In subsection (1)—
a
in paragraph (a) the reference to a charity being connected with another charity for the purposes of section 102(1) is to that charity being so connected by virtue of section 118 or this section, and
b
in paragraph (b) the reference to a charity being connected with another charity for the purposes of section 102(1) is to that charity being so connected by virtue of section 118.