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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

Chapter 11 Trade profits: other specific trades
Crossheading Cemeteries and crematoria

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