SCHEDULES

SCHEDULE 3Relief for expenditure on R&D

34Qualifying expenditure on externally provided workers

1

Section 1128 (“externally provided worker”) is amended as follows.

2

In subsection (7), for “the staff provider” substitute “a person other than the company (the “staff controller”)”.

3

After subsection (8) insert—

9

In sections 1129 to 1131 references to “staff controller” are to be read in accordance with subsection (7).