15

15

15

(1) If an employer:

(a) is related to another corporation (as referred to in clause 1 (3) of Schedule 1), and

(b) predominantly provides clerical, administrative or managerial services to any related corporation,

the premium payable by the employer is to be calculated by reference to the tariff classification premium rate applicable to the related corporation.

(2) However, in the case where the employer provides such services to more than one related corporation, the premium payable by the employer is to be calculated:

(a) by reference to the highest of the tariff classification premium rates applicable to the respective related corporations, or

(b) if the employer is able to demonstrate to its insurer that such services are predominantly provided to a particular related corporation—by reference to the tariff classification premium rate applicable to that related corporation.