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Meaning of “goods”.
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39.—(1) In this Chapter “goods” means goods manufactured within the State in the course of a trade by the company which, in relation to the relevant accounting period, is the company claiming relief under this Chapter in relation to the trade:
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Provided that where—
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(a) there are two companies one of which manufactures goods and the other of which sells them in the course of its trade, and
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(b) one of the companies is a 90 per cent. subsidiary of the other or both companies are 90 per cent. subsidiaries of a third company,
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any goods manufactured within the State by one of the companies shall, when sold in the course of its trade by the other company, be deemed to have been manufactured within the State by that other company.
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(2) Where a company carries on a trade which consists of or includes the rendering to another person of services by way of subjecting commodities or materials belonging to that person to any process of manufacturing, the following provisions shall apply for the purpose of relief under this Chapter—
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(a) the rendering within the State of such services shall be regarded as the manufacture within the State of goods,
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(b) any amount receivable in payment for services so rendered shall be regarded as an amount receivable from the sale of goods, and
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(c) the inspector may by notice in writing require a company claiming relief from tax by virtue of this subsection to furnish him with such information or particulars as may be necessary for the purpose of giving effect to this subsection, and section 41 (2) shall have effect as if the matters of which proof is required thereby included the information or particulars specified in a notice under this subsection.
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(3) (a) The definition of “goods” in subsection (1) shall not include goods sold to the intervention agency and, for the purposes of this exclusion, the sale of goods to a person other than the intervention agency shall be deemed to be a sale to the intervention agency if and to the extent that those goods are ultimately sold to the intervention agency.
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(b) In paragraph (a) “the intervention agency” means the Minister for Agriculture when exercising or performing any power or function conferred on him by Regulation 3 of the European Communities (Common Agricultural Policy) (Market Intervention) Regulations, 1973 (S.I. No. 24 of 1973), and any other person when exercising or performing any corresponding power or function in any Member State of the European Economic Community.
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(4) The definition of “goods” in subsection (1) shall not include goods sold by retail by the company claiming relief under this Chapter:
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Provided that goods shall be deemed for the purposes of this exclusion not to be sold by retail if they are sold—
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(a) to a person who carries on a trade of selling goods of the class to which the goods so sold to him belong, or
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(b) to a person who uses goods of that class for the purposes of a trade carried on by him, or
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(c) to a person, other than an individual, who uses goods of that class for the purposes of an undertaking carried on by him.
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