Taxes Consolidation Act 1997 section 444

Exclusion of mining and construction operations

Section 444 excluded income from mining and construction operations from qualifying for manufacturing relief, and required a just and reasonable apportionment where mined materials or construction works were embedded in goods sold.

• Income from scheduled mining operations did not qualify for manufacturing relief.
• Income from construction operations within the meaning of relevant contracts tax was likewise excluded.
• Where a manufacturer used its own mined minerals in its goods, a just and reasonable portion of the sale income was reclassified as mining income.
• Where the sale price of goods included consideration for construction operations, a just and reasonable portion was reclassified as construction income.