Dwarfing of Chrysanthemums
30/10/1997
Query
Whether a process whereby plants are held in a controlled environment subject to specified amounts of light, heat and water, and the addition of chemicals qualify for manufacturing.
Decision
Claim rejected by the Supreme Court. Leeside Nurseries case [Not yet reported]. A key issue was whether the end product is capable of being manufactured.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6938/88