Qualifying expenditure on externally provided workers
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Nodiadau Esboniadol
36(1)Section 1130 (election for connected persons treatment) is amended as follows.
(2)For subsection (1) substitute—
“(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.”
(3)In subsection (2), for “must be made” substitute “has effect”.