Computer programmes: development and repair
16/12/1994
Query
(1) Development and production of computer programmes in the form of magnetic disks or tapes: whether qualifying; (2) Whether the repair of computer programmes qualifies under subsection 15.
Decision
(1) Yes. (2) No - this applies to repair of physical hardware rather than software.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.3(7)