5(1)  For the purposes of this Act a charity is connected with another charity in a tax year if it is connected with that other charity at any time in the tax year (as to which see subsections (3) to (7)).

5(2)  If–

(a)a charity (“charity A”) is connected with another charity (“charity B”) (including by virtue of this subsection) in a tax year, and

(b)charity B is connected with a further charity (“charity C”) in the tax year,

charity A and charity C are also connected with each other in the tax year for the purposes of this Act.

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