Remanufacture
28/09/1994
Query
Can a company remanufacturing computer equipment not originally manufactured by it qualify for manufacturing relief? In the case of this process the products are upgraded by the addition of software upgrades.
Decision
Allowed. Exceptional case-the degree of upgrade is sufficient to have the product come within the general understanding of manufacture.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6151/94