Grain
19/09/1991
Query
(1) Grain drying:- whether excluded by subsection 6; (2) whether excluded when grain milled into meal by third party and sold on; (3) when grain dried, milled and sold in bulk meal form by one company.
Decision
(1) Yes. (2) Yes. (3) No.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.7(3)