Paragraph 27 Bodies corporateI1

England, Wales and Scotland

The supply of a worker by a body corporate (A) to another body corporate (B) or the use of a worker by A to provide a service to B where—

(a)

the worker is employed by A under a contract of service, and—

(b)

either—

(i)

A and B are wholly-owned subsidiaries of the same body corporate;

(ii)

A is a wholly-owned subsidiary of B; or

(iii)

B is a wholly-owned subsidiary of A.

Annotations