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Legislation
Corporation Tax Act 2009

Crossheading Cemeteries and crematoria: interests in land

  • Section 146 Cemeteries and crematoria: introduction
  • Section 147 Deduction for capital expenditure
  • Section 148 Allocation of ancillary capital expenditure
  • Section 149 Exclusion of expenditure met by subsidies
  1. Chapter 9 Trade profits: other specific trades
  2. Crossheading Cemeteries and crematoria: interests in land

Crossheading Cemeteries and crematoria: interests in land

From legislation.gov.uk

Contents

  1. Section 146 Cemeteries and crematoria: introduction
  2. Section 147 Deduction for capital expenditure
  3. Section 148 Allocation of ancillary capital expenditure
  4. Section 149 Exclusion of expenditure met by subsidies
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