Office stationery and support
16/11/1994
Query
(1) Whether printing letters and brochures etc. qualifies; (2) whether office support i.e. copying, design and communication qualifies.
Decision
(1) Yes, provided sold wholesale; (2) No.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.11(4)