170 Deduction for capital expenditure
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

170  Deduction for capital expenditure

(1)     This section applies if, in the relevant period, an interest in land in the cemetery or memorial garden is sold with a view to the land being used—

(a)     for the purpose of interments, or

(b)     for memorial garden plots.

(2)     A deduction

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