Section 1131 — Corporation Tax Act 2009: Qualifying expenditure on externally provided workers: other cases

Qualifying expenditure on externally provided workers: other cases 1131 1 This section applies if—

a a company makes a staff provision payment, b the company, the staff provider and (if different) the staff controller (or staff controllers) are not all connected, and c no election is made under section 1130.

2 The company's qualifying expenditure on externally provided workers is 65% of so much of the staff provision payment as is attributable to qualifying earnings of externally provided workers .

3 In subsection (2) the reference to the staff provision payment is to that payment before any deduction is made from the payment under—

a section 61S of ITEPA 2003, b regulation 19 of the Social Security Contributions (Intermediaries) Regulations 2000, or c regulation 19 of the Social Security Contributions (Intermediaries) (Northern Ireland) Regulations 2000.

4 Any apportionment of expenditure of the company necessary for the purposes of this section is to be made on a just and reasonable basis.