R&D directly undertaken by SME: qualifying expenditure on externally provided workersU.K.
14U.K.In paragraph 9 (expenditure on research and development directly undertaken by SME) for sub-paragraph (2) (the second condition, that the expenditure must be incurred on staffing costs or consumable stores) substitute—
“(2)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.”.