# National Insurance Contributions Act 2014, Paragraph 9


(1) This paragraph applies if—
(a) a charity (“A”) is connected with another charity (“B”) for the purposes of section 3(2), and
(b) B is connected with another charity (“C”) for the purposes of section 3(2).
(2) A and C are also connected with one another for the purposes of section 3(2) (if that would not otherwise be the case).
(3) In sub-paragraph (1)(a) the reference to a charity being connected with another charity for the purposes of section 3(2) is to that charity being so connected by virtue of paragraph 8 or this paragraph, and in sub-paragraph (1)(b) the reference to a charity being connected with another charity for the purposes of section 3(2) is to that charity being so connected by virtue of paragraph 8.

---
Source: https://www.legislation.gov.uk/ukpga/2014/7/schedule/1/paragraph/9 (the official version)
Page: https://openlegislation.uk/national-insurance-contributions-act-2014/schedule-1/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.