# The Guarantee Payments (Exemption) (No. 28)Order 1990, Schedule 2: GUARANTEE PAYMENTS


An associated employer is defined as per section 153 (4) of the Employment Protection (Consolidation) Act 1978 as:
any 2 employers are to be treated as associated if one is a company of which the other (directly or indirectly) has control, or if both are companies of which a third person (directly or indirectly) has control.

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Source: https://www.legislation.gov.uk/uksi/1990/2330/schedule/2 (the official version)
Page: https://openlegislation.uk/guarantee-payments-exemption-no-28order-1990/schedule-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.