169 Cemeteries and crematoria: introduction
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Cemeteries and crematoria: interests in land]

169  Cemeteries and crematoria: introduction

(1)     This section and sections 170 to 172 apply for the purpose of calculating the profits of a period of account (“the relevant period”) of a trade which consists of or includes—

(a)     the carrying on of a cemetery, or

(b)     the carrying on of a crematorium and, in connection with doing so, the maintenance of memorial garden plots,

and the following provisions of this

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