Allowance for capital expenditure on carparks
23/04/1982
Query
Whether development of a carpark & shopping area is within meaning of Schedule 32 paragraph 9
Decision
Only where a separate contract is negotiated exclusively for carpark facilities would Revenue consider to be within meaning of Schedule 32 paragraph 9
Corporation Tax
Schedule 32 (Para.9), Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:3756/81