Newspapers
22/05/1996
Query
Would a paper dealing with greyhound racing, coursing and greyhounds generally, be regarded as coming within the definition of a newspaper as outlined in Section 443(19)(a)(i)TCA 1997 for the purposes of manufacturing relief.
Decision
Disallowed.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6156/96
18/06/1996
Query
Would a freesheet newspaper with a circulation of 35,000 copies qualify for manufacturing relief.
Decision
Disallowed. Section 443(19)(a)(iii)TCA 1997) requires that a newspaper is intended to be sold to the public.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:9088/96