{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-172ZA",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-172ZA.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/172ZA",
  "kind": "section",
  "number": "172ZA",
  "heading": "Niches, memorials and inscriptions: introduction",
  "text": "(1) Sections 172ZB to 172ZE apply in calculating the profits of a trade which consists of or includes—\n(a) the carrying on of a crematorium, and\n(b) in connection with carrying on the crematorium—\n(i) the sale of niches or memorials, or\n(ii) the making of inscriptions.\n(2) In those sections—\n(a) “the trade” is the trade mentioned in subsection (1),\n(b) “the trader” is the person carrying on the trade, and\n(c) a “predecessor” is a person who carried on the trade at any time before the trader started doing so.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 172ZA-172ZE and cross-heading inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 4(4) (with art. 4(5))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/172ZA",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}