Valid from 01/04/2009

Part 13 U.K.Additional relief for expenditure on research and development

Chapter 9U.K.Supplementary

Qualifying expenditure on externally provided workersU.K.

1128“Externally provided worker”U.K.

(1)For the purposes of this Part a person is an “externally provided worker” in relation to a company if each of conditions A to G is met.

(2)Condition A is that the worker is an individual.

(3)Condition B is that the worker is not a director or employee of the company.

(4)Condition C is that the worker personally provides, or is under an obligation personally to provide, services to the company.

(5)Condition D is that the worker is subject to (or to the right of) supervision, direction or control by the company as to the manner in which those services are provided.

(6)Condition E is that the worker's services are supplied to the company through a staff provider (whether or not the worker is a director or employee of the staff provider or any other person).

(7)Condition F is that the worker provides, or is under an obligation to provide, those services personally to the company under the terms of a contract between the worker and the staff provider.

(8)Condition G is that the provision of those services does not constitute the carrying on of activities contracted out by the company.