You should have no difficulty in deciding whether a trade
consists of manufacturing goods or materials. Basically, it should
consist of making things that are goods or materials. A factory
will have a trade that consists of manufacturing goods or
materials.
There is no statutory definition of manufacturing so you
should give it its normal meaning. Manufacturing is the making of
articles, especially in a factory. It also includes the assembly of
goods from component parts manufactured somewhere else. For
example, you should treat a computer assembly plant as
manufacturing. A trade that consists of the manufacturing of goods
or materials
CA32212 is a qualifying trade.
