Manufacture/installation of refrigeration units
03/11/1994
Query
Manufacture and installation of refrigeration and ventilation units for industry: whether qualifying; Section 443. whether "construction" for Section 444; when "construction" begins.
Decision
Manufacture qualifies; installation is "construction"; "construction" begins when materials are brought on site.
Corporation Tax
Section 444, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.4