Fish Processing
12/08/1991
Query
Whether the processing of prawns in the following manner would qualify for manufacturing relief--addition of chemicals, freezing and glazing.
Decision
Refused by Revenue, granted by Appeal Commissioner and not appealed further by Revenue. Revenue may further consider if other cases emerge and the issue becomes financially significant.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:812/91
01/07/1996
Query
(1) Whether subsection 6 applies to subsection 4 generally; (2) whether blast freezing fish is a process of manufacture.
Decision
(1) No, only as to the extent specified in subsection 4(b); (2) Yes.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.21(1)
31/03/1998
Query
Whether fish which is subject to a process of manufacture qualifies for the reduced rate of corporation tax.
Decision
Allowed.(See File).
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6063/98