1127“Qualifying expenditure on externally provided workers”U.K.
This section has no associated Explanatory Notes
(1)For the purposes of this Part a company incurs expenditure on externally provided workers if—
(a)it makes a payment (a “staff provision payment”) to another person (the “staff provider”), and
(b)the payment is in respect of the supply to the company, by or through the staff provider, of the services of any externally provided workers.
(2)The company's qualifying expenditure on externally provided workers is determined in accordance with section 1129 or 1131.
(3)In sections 1128 to 1131 references to “staff provider” and “staff provision payment” are to be read in accordance with subsection (1).