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Thread: S(13) Building allowance -process of manufacture

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    S(13) Building allowance -process of manufacture

    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?

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    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

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    dellatjie (11-Mar-20)

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    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.

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