S(13) Building allowance -process of manufacture

[Andromeda]

A chef operates a catering / food preparation business at a building. The prepared food is not consumed there; it is transported to wherever the function is.

It is not specifically mentioned in Practice Note 42, but perhaps someone has had specific experience of this?

Does the section apply?

[Krono9]

My first feeling would be probably not. Can't see it as a process or process similar to manufacture. Here is a link with some good points relating to this. https://www.thesait.org.za/forums/po...s=#post_423453

[Andromeda]

Thanks Krono9. When I worked through those points I was surprised that the courts found for KFC. I can't find much else regarding the production of food.