Sch 1 para 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.