3 Connected persons
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

3  Connected persons

(1)     This section applies if—

(a)     at the beginning of a tax year, two or more companies which are not charities are connected with one another, and

(b)     apart from this section, two or more of those companies would qualify for an employment allowance for the tax year.

(2)     This section also applies if—

(a)     at the

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