Sub-contracting
26/08/1993
Query
Manufacture of mail bags in which some of the finishing was contracted-out; whether qualifying.
Decision
Yes, provided sub-contracting does not exceed 3% of total.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.20(2)
16/11/1995
Query
Production of large refrigeration systems using contracted-in labour: whether qualifying;
Decision
Yes
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.20