196 Eligible payroll costs
Finance (No 2) Act 2023 (2023 c 30) | Legislation

196  Eligible payroll costs

(1)     The eligible payroll costs of a member for a period are all costs incurred by the member in the period in connection with the employment of an employee of that member, provided that—

(a)     the employee is an individual,

(b)     the costs are payable primarily in respect of work done in the course of the ordinary operating activities of the member or the group,

(c)     [at least some of the work is carried out] in the territory in which the member is located, . . .

(d)     the costs are not excluded costs[, and

(e)     the filing

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