Golf Courses
10/05/1991
Query
Does expenditure incurred on golf courses qualify for capital allowances either as a building or structure in use for the purposes of the trade of hotel keeping, or as plant.
Decision
No. It is the Revenue view that such expenditure does not qualify under either of these headings.
Income Tax
Section 268 and 284, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:GD93021