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).