Corporation Tax Act 2009 (c. 4)

Part 13 U.K. Additional relief for expenditure on research and development

Chapter 9 U.K. Supplementary

Valid from 01/04/2009

Qualifying expenditure on externally provided workers U.K.

1131 Qualifying expenditure on externally provided workers: other cases U.K.

(1) This section applies if—

(a) a company makes a staff provision payment,

(b) the company and the staff provider are not connected persons, and

(c) no election is made under section 1130.

(2) The company's qualifying expenditure on externally provided workers is 65% of the staff provision payment.