EIM15173 - Non-approved retirement benefits schemes: ex-gratia payments: small payments: definition of “associated employer”
Section 590A(3) ICTA 1988
Consideration of whether employers are “associated” for the purposes of EIM15172 should be dealt with by a fully trained Inspector, as follows:
- employers are associated if (directly or indirectly):
- one is controlled by the other, or
- both are controlled by a third person.
For the above purposes:
- if an employer is a body corporate that is a close company, control is to be construed in accordance with Section 416 ICTA 1988
- if an employer is a body corporate that is not a close company, control is to be construed in accordance with Section 840 ICTA 1988.
