SCHEDULES

SCHEDULE 3Relief for expenditure on R&D

Qualifying expenditure on externally provided workers

34

(1)

Section 1128 (“externally provided worker”) is amended as follows.

(2)

In subsection (7), for “the staff provider” substitute “ a person other than the company (the “staff controller”) ”.

(3)

After subsection (8) insert—

“(9)

In sections 1129 to 1131 references to “staff controller” are to be read in accordance with subsection (7).”