Sterilisation
20/02/1996
Query
Would a company who subjects materials(gowns,drapes, etc.) belonging to another company to a process of resterilisation, qualify for manufacturing relief. The same goods are subjected to the same process a number of times.
Decision
Disallowed. There is no sale of goods, more akin to a laundry service.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:6055/96