Remanufacture/cartridges
16/10/1995
Query
Does the remanufacture of laser printer cartridges qualify for manufacturing relief. In the particular case key parts were manufactured in house and added so that effectively a new product was produced.
Decision
Allowed. We are distinguising this case from cartridges that are remanufactured by assembling used parts only, with the addition of some minor upgrading. See Dtx/2849/93.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6347/95