Part 13Additional relief for expenditure on research and development
Chapter 9Supplementary
Qualifying expenditure on externally provided workers
1131Qualifying expenditure on externally provided workers: other cases
(1)
This section applies if—
(a)
a company makes a staff provision payment,
(b)
the company and the staff provider are not connected persons, and
(c)
no election is made under section 1130.
(2)
The company's qualifying expenditure on externally provided workers is 65% of the staff provision payment.