Part 2 Charities
National Insurance Contributions Act 2014 (2014 c 7) | Legislation

Part 2 Charities

8

(1)     Two charities are connected with one another for the purposes of section 3(2) if—

(a)     they are connected with one another in accordance with section 993 of the Income Tax Act 2007 (meaning of “connected” persons), and

(b)     their purposes and activities are the same or substantially similar.

(2)     In the application of section 993 of the Income Tax Act 2007 for the purposes of sub-paragraph (1)(a)—

(a)     a charity which is a trust is to be treated as if it were a company (and accordingly a person), including in this sub-paragraph;

(b)     a charity which is a trust has “control” of another person if the trustees (in their capacity as trustees of the charity) have, or any of them has, control of the person;

(c)     a person

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