# Finance Act 2012, Paragraph 37


In section 1131 (qualifying expenditure on externally provided workers: other cases), in subsection (1), for paragraph (b) (but not the “and” following it) substitute—
“(b) the company, the staff provider and (if different) the staff controller (or staff controllers) are not all connected,”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/3/paragraph/37 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.