Qualifying expenditure on externally provided workers Qualifying expenditure on externally provided workers
United Kingdom
- 1127“Qualifying expenditure on externally provided workers”
- 1128“Externally provided worker”
- 1129Qualifying expenditure on externally provided workers: connected persons
- 1130Election for connected persons treatment
- 1131Qualifying expenditure on externally provided workers: other cases
- 1131ASections 1129 and 1131: secondary Class 1 NICS paid by company
- 1132External workers: attributable expenditure
- 1132A“Qualifying earnings”
Notes on Part 13
Textual amendments
- 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