Capital Allowances (marina furniture)
06/03/2000
Query
What marina furniture used in a commercial marina for berthing boats and other craft is considered plant.
Decision
The following items are considered plant: pontoons, anchors, gangways, equipment and conduit for utilities, and the movable access bridge but not the piles.
Income Tax
Section 284, Taxes Consolidation Act, 1997
Origin: Office of the Chief Inspector of Taxes
File ref:00gm021