Related Commentary  

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.

1131(2)  The company's qualifying expenditure on externally provided workers is 65% of the staff provision payment.

1131(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,

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