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Corporation Tax Act 2009

Crossheading Cemeteries and crematoria: interests in land

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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

Corporation Tax Act 2009
Chapter 9 Trade profits: other specific trades

Crossheading Cemeteries and crematoria: interests in land

From legislation.gov.uk

Contents

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

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