{
  "url": "https://openlegislation.uk/national-insurance-contributions-act-2014/schedule-1/paragraph-7",
  "json_url": "https://openlegislation.uk/national-insurance-contributions-act-2014/schedule-1/paragraph-7.json",
  "legislation": "ukpga/2014/7",
  "legislation_title": "National Insurance Contributions Act 2014",
  "legislation_url": "https://openlegislation.uk/national-insurance-contributions-act-2014",
  "path": "schedule/1/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) This paragraph applies if—\n(a) a company (“A”) is connected with another company (“B”), and\n(b) B is connected with another company (“C”).\n(2) A and C are also connected with one another (if that would not otherwise be the case).\n(3) In sub-paragraph (1)(a) the reference to a company being connected with another company is to that company being so connected by virtue of paragraphs 2 to 6 or this paragraph, and in sub-paragraph (1)(b) the reference to a company being connected with another company is to that company being so connected by virtue of paragraphs 2 to 6.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/7/schedule/1/paragraph/7",
    "retrieved_at": "2026-10-29T09:07:47.990329+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}