# The Local Authorities (Capital Finance) Regulations 1997, Regulation 73: Crematoria

Extent: E+W
Status: prospective

The reserved part shall be 10 per cent. in the case of a capital receipt, other than a nil per cent. receipt, which is received during the period beginning on 1st April 1997 and ending on 30th June 1997 in respect of a disposal of a freehold or leasehold interest in land comprising a crematorium within the meaning given to that expression in section 2 of the Cremation Act 1902.

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Source: https://www.legislation.gov.uk/uksi/1997/319/regulation/73 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-regulations-1997/regulation-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.