1131 Qualifying expenditure on externally provided workers: other cases
Corporation Tax Act 2009 (2009 c 4) | Legislation

1131  Qualifying expenditure on externally provided workers: other cases

(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

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