24U.K.In paragraph 9 (relevant expenditure of sub-contractor) for sub-paragraph (3) (the second condition, that the expenditure must be incurred on staffing costs or consumable stores) substitute—
“(3)The second condition is that the expenditure—
(a)is incurred on staffing costs,
(b)is incurred on consumable stores, or
(c)is qualifying expenditure on externally provided workers.
In applying for the purposes of this sub-paragraph (by virtue of paragraph 5 above)—
paragraph 5 of Schedule 20 to the Finance Act 2000 (meaning of “staffing costs”), or
paragraphs 8A to 8E of that Schedule (qualifying expenditure on externally provided workers),
the references to the company shall be read as references to the sub-contractor.”.
Commencement Information
I1Sch. 31 para. 24 has effect as specified by The Finance Act 2003, Section 168 (Appointed Day) Order 2003 (S.I. 2003/2497), art. 2