Section 1127 “Qualifying expenditure on externally provided workers”C1

(1)

For the purposes of this Part a company incurs expenditure on externally provided workers if—

(a)

it makes a payment (a “staff provision payment”) to another person (the “staff provider”), and

(b)

the payment is in respect of the supply to the company, by or through the staff provider, of the services of any externally provided workers.

(2)

The company's qualifying expenditure on externally provided workers is determined in accordance with section 1129 or 1131.

(3)

In sections 1128 to 1131 references to “staff provider” and “staff provision payment” are to be read in accordance with subsection (1).

Annotations

C1: Ss. 1127-1131 applied (with modifications) by 2010 c. 4, s. 357BLB(7)(e) (as inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3))

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