[172ZA Niches, memorials and inscriptions: introduction]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Crematoria: niches, memorials and inscriptions]

[172ZA  Niches, memorials and inscriptions: introduction]

[(1)     Sections 172ZB to 172ZE apply in calculating the profits of a trade which

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