# National Insurance Contributions Act 2014, Paragraph 7


(1) This paragraph applies if—
(a) a company (“A”) is connected with another company (“B”), and
(b) B is connected with another company (“C”).
(2) A and C are also connected with one another (if that would not otherwise be the case).
(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.

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Source: https://www.legislation.gov.uk/ukpga/2014/7/schedule/1/paragraph/7 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2014/schedule-1/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.