Production of software package
17/02/1992
Query
(1) Whether the design and construction on magnetic media of computer software qualifies when sold on a physical medium; (2) Whether feasibility studies related to the appropriate hardware for the resultant software qualifies;
Decision
(1) Yes. (2) No.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.3(3)