[14.0.1] Taxation of companies engaged in manufacturing trades,
certain Trading operations carried on in Shannon Airport and
certain trading operations carried on in the Custom House Docks
area
Reviewed June 2016
The content of this instruction is no longer relevant as the scheme of manufacturing
relief expired on 31st December 2010. The relief was only available to companies
which commenced a manufacturing trade before 23rd July 1998 or companies which
concluded a grant agreement with an industrial development agency on or before 31st
July 1998. The scheme expired for other manufacturing companies on 31st December
2002 and for licensed operations in the IFSC and Shannon on 31st December 2005.
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