Section 1127 — Corporation Tax Act 2009: “Qualifying expenditure on externally provided workers”

“Qualifying expenditure on externally provided workers” 1127 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).