OpenLegislation

Cemeteries and crematoria: interests in land Cemeteries and crematoria: interests in landF1

United Kingdom

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

Annotations

Textual amendments

F1

S. 146 crossheading substituted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 5(2) (with art. 5(5))

Notes on Part 3

Modifications

C1

Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)