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Corporation Tax Act 2009, Section 1129 is up to date with all changes known to be in force on or before 07 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies if—
(a)a company makes a staff provision payment,
[F1(b)the company, the staff provider and (if different) the staff controller (or staff controllers) are all connected, and
(c)in accordance with generally accepted accounting practice—
(i)the whole of the staff provision payment has been brought into account in determining the staff provider's profit or loss for a relevant period, and
(ii)all of the relevant expenditure of each staff controller has been brought into account in determining the staff controller's profit or loss for a relevant period.]
(2)The company's qualifying expenditure on externally provided workers is—
(a)the entire staff provision payment, or
(b)if less, an amount equal to [F2the aggregate of the relevant expenditure of each staff controller].
(3)“Relevant expenditure”[F3, in relation to a staff controller,] means expenditure that—
(a)is incurred by the [F4staff controller] in providing for the company the externally provided workers to whom the staff provision payment relates,
(b)is not of a capital nature, F5...
(c)is incurred on staffing costs or agency workers' remuneration[F6, and
(d)is attributable to qualifying earnings of externally provided workers.]
(4)“Relevant period”[F7, in relation to a person,] means a period—
(a)for which accounts are drawn up for the [F8person], and
(b)that ends not more than 12 months after the end of the company's period of account in which the staff provision payment is, in accordance with generally accepted accounting practice, brought into account in determining the company's profit or loss.
[F9(4A)In subsection (2) the reference to the staff provision payment is to that payment before any deduction is made from the payment under—
(a)section 61S of ITEPA 2003,
(b)regulation 19 of the Social Security Contributions (Intermediaries) Regulations 2000, or
(c)regulation 19 of the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000.]
(5)In section 1123 (meaning of “staffing costs”), which applies for the purpose of determining whether [F10the expenditure of a staff controller] meets the requirements of subsection (3)(c), references to a company are to be read as references to [F11a staff controller].
(6)“Agency workers' remuneration”, in the case of any person who is an externally provided worker in relation to the company, means remuneration that—
(a)is receivable by the worker under or in consequence of the contract mentioned in section 1128(7), but
(b)does not constitute employment income of the worker apart from Chapter 7 of Part 2 of ITEPA 2003 (application of provisions to agency workers).
(7)Any apportionment of expenditure of the company or [F12a staff controller] necessary for the purposes of this section is to be made on a just and reasonable basis.
Textual Amendments
F1S. 1129(1)(b)(c) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(2)
F2Words in s. 1129(2)(b) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(3)
F3Words in s. 1129(3) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(4)(a)
F4Words in s. 1129(3)(a) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(4)(b)
F5Word in s. 1129(3) omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(4)(a), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F6S. 1129(3)(d) and word inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(4)(b), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F7Words in s. 1129(4) inserted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(5)(a)
F8Words in s. 1129(4)(a) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(5)(b)
F9S. 1129(4A) inserted (with effect in accordance with Sch. 1 para. 28 of the amending Act) by Finance Act 2020 (c. 14), Sch. 1 para. 23(2) (with Sch. 1 paras. 30-34)
F10Words in s. 1129(5) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(6)(a)
F11Words in s. 1129(5) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(6)(b)
F12Words in s. 1129(7) substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 35(7)
Modifications etc. (not altering text)
C1Ss. 1127-1131 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(e) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))
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