Part 13F1... expenditure on research and development

Annotations:
Amendments (Textual)
F1

Words in Pt. 13 heading omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

Chapter 9Supplementary

Qualifying expenditure on externally provided workers

1132AF2“Qualifying earnings”

1

This section determines what are “qualifying earnings” in relation to an externally provided worker for the purposes of this Part.

2

The worker’s earnings are qualifying earnings if either—

a

the staff controller, or

b

the company in relation to which the worker is an externally provided worker,

is, in respect of any part of those earnings, required to account to an officer of Revenue and Customs both for income tax under PAYE regulations and for Class 1 national insurance contributions.

3

If subsection (2) does not apply, the worker’s earnings are qualifying earnings if and to the extent that they are attributable to relevant research and development that is undertaken outside the United Kingdom and to which section 1138A applies.

4

In this section, “the worker’s earnings” means the worker’s earnings under the contract mentioned in section 1128(7).