SCHEDULES
SCHEDULE 31Tax relief for expenditure on research and development
Part 2Large companies: Part 1 of Schedule 12 to Finance Act 2002
Qualifying expenditure on externally provided workers
10
In paragraph 4 (qualifying expenditure on direct research and development) for sub-paragraph (3) (the second condition, that the expenditure is incurred on staffing costs or consumable stores) substitute—
3
The second condition is that the expenditure—
a
is incurred on staffing costs,
b
is incurred on consumable stores, or
c
is qualifying expenditure on externally provided workers.