Timber
14/02/1992
Query
Whether manufacturing relief would apply to:1.Rough timber bought in, sawn into different lenghts, planed and moulded, grooved into various products, door frames etc. 2.Rough timber bought in and put through treatment mill where it is treated with preservative.
Decision
1.Allowed. 2.Disallowed. Note : Cutting into different sizes without producing a product or moulding the timber would not qualify. .
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:44/92
03/11/1994
Query
Whether the manufacture of Garden Sheds, Gates, Pallets etc., from boards which are converted from trees growing in a forest would qualify for manufacturing relief.
Decision
Allowed. See also reference 44/92
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: Direct Taxes International and Administration
File ref:2438/93