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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Cemeteries and crematoria

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Section 169 Cemeteries and crematoria: interests in land
Section 170 Deduction for capital expenditure
Section 171 Allocation of ancillary capital expenditure
Section 172 Exclusion of expenditure met by subsidies

Income Tax (Trading and Other Income) Act 2005
Chapter 11 Trade profits: other specific trades

Crossheading Cemeteries and crematoria

From legislation.gov.uk

Contents

Section 169 Cemeteries and crematoria: interests in land
Section 170 Deduction for capital expenditure
Section 171 Allocation of ancillary capital expenditure
Section 172 Exclusion of expenditure met by subsidies

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