Paragraph 27 Bodies corporate
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.