Portable cabins
10/11/1994
Query
Whether portable cabins including floor coverings, blinds, plumbing and delivery qualify; Section 443; whether Section 444 applies.
Decision
Cabins qualify; floor coverings and blinds can be included on "de minimus" basis; delivery can be included as "goods" if not seperately charged; plumbing is a construction operation.
Corporation Tax
Section 444, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.4(3)