Section 1132 — Corporation Tax Act 2009: External workers: attributable expenditure

External workers: attributable expenditure 1132 1 This section applies for the purposes of this Part to identify when qualifying expenditure on externally provided workers is attributable to relevant research and development.

2 Qualifying expenditure on externally provided workers is so attributable if the workers are directly and actively engaged in relevant research and development.

3 Subsection (4) applies if an externally provided worker is partly engaged directly and actively in relevant research and development.

4 The appropriate proportion of the qualifying expenditure relating to the worker is treated as attributable to relevant research and development.

5 Subsection (6) applies if persons provide services (such as secretarial or administrative services) in support of activities carried on by others.

6 Those persons are not, as a result of providing those services, to be treated as themselves directly and actively engaged in those activities.