Section 1132 | External workers: attributable expenditure

(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.