The powers, duties and liabilities of a parochial church council with respect to the care and maintenance of churchyards shall extend to trees therein, including those proposed to be planted.

Where a tree in a churchyard maintainable by a parochial church council is felled, lopped or topped the council may sell or otherwise dispose of the timber and the net proceeds of any sale thereof shall be paid to the council and applied for the maintenance of any church or churchyard maintainable by the council.

The chancellor of a diocese shall, after consultation with the advisory committee, give written guidance to all parochial church councils in the diocese as to the planting, felling, lopping and topping of trees in churchyards.

The provisions of section 20 of the [1972 No. 2.] Repair of Benefice Buildings Measure 1972 (which relates to the felling etc. of trees) in so far as they relate to trees in churchyards shall cease to have effect.

In this section “churchyard” includes a closed churchyard.