Day-old chicks
30/06/1993
Query
Whether the production of day-old chicks in a controlled environment qualified for manufacturing relief.
Decision
Claim accepted by the High Court. Irish Tax Report[Volume IV] Page 526. Decision called into question by comments by Supreme Court in Leeside Nurseries case.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:1821/87