Printing/General
09/01/1996
Query
1.Does printing which includes, design of layout and typeset, preparation of plates and printing qualify for manufacturing relief. 2. Will manufacturing relief apply to the production of a magazine or newspaper which does not conform to the definition in Section 443(19) TCA 1997, where the actual printing is subcontracted out.
Decision
1.Allowed. 2.Disallowed. To qualify outside of 443(19) a company would have to print the newspaper itself. .
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6497/95