Part 13... expenditure on research and development
Chapter 9Supplementary
Qualifying expenditure on externally provided workers
1130Election for connected persons treatment
F1(1)
If—
(a)
a company makes a staff provision payment, and
(b)
the company, the staff provider and (if different) the staff controller (or staff controllers) are not all connected,
they may jointly elect that section 1129 is to apply to them as if they were all connected.
(2)
Any such election F2has effect in relation to all staff provision payments paid under the same contract or other arrangement.
(3)
The election must be made by notice in writing to an officer of Revenue and Customs.
(4)
The notice must be given before the end of the period of two years beginning immediately after the end of the company's accounting period in which the contract or other arrangement is entered into.
(5)
An election under this section is irrevocable.