Doors, window frames etc
04/09/1992
Query
(1) Whether the manufacture of doors, window frames, stairs, kitchen and bar units and similar items qualify Section 443; (2) Whether installation is construction Section 444.
Decision
(1) Yes. (2) Yes.
Corporation Tax
Section 444, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.4(4)