Newspaper/Printing
16/09/1996
Query
Whether the production of a newspaper which does not come within Section 443 would qualify if a company leases a printing facility, and undertakes the printing itself.
Decision
Allowed. Provided the company has control of the printing and bears the employees costs. The company must print itself to qualify outside Section 443(19).
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6183/96