RCT
24/04/1995
Query
Whether, under Regulation 12 of the RCT Regulations 1971 as amended, an Inspector can make more than one estimated assessment in a tax year for a principal
Decision
Under Regulation 12, an Inspector cannot make more than one estimated assessment in a tax year for a principal
Income Tax
Section 530, Taxes Consolidation Act, 1997
Origin: Direct Taxes Interpretation & International
File ref:IT952549
03/10/1995
Query
Whether payments for cold storage facilities in respect of meat products fall within the RCT scheme
Decision
Such payments do fall within the RCT scheme. The activity comes within the definition of meat processing operations.
Income Tax
Section 530, Taxes Consolidation Act, 1997
Origin: Direct Taxes Interpretation & International Division
File ref:IT952560