Related Commentary  

104P(1)  For the purposes of section 104N, the amount of a company's total expenditure on workers for an accounting period is the sum of–

(a)the relevant portion of the company's staffing costs for the period (see subsection (2)), and

(b)if the company is a member of a group and has incurred expenditure on any externally provided workers, the relevant portion of any staffing costs for the period incurred by another member of the group (the “relevant group company”) in providing any of those workers for the company (see subsection (3)).

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