Point in time view as at 01/03/2012.
There are currently no known outstanding effects for the Corporation Tax Act 2009, Section 149A.
(1)Sections 149B to 149E apply in calculating the profits of a trade which consists of or includes—
(a)the carrying on of a crematorium, and
(b)in connection with carrying on the crematorium—
(i)the sale of niches or memorials, or
(ii)the making of inscriptions.
(2)In those sections—
(a)“the trade” is the trade mentioned in subsection (1),
(b)“the trader” is the company carrying on the trade, and
(c)a “predecessor” is a person who carried on the trade at any time before the trader started doing so.]
Textual Amendments
F1Ss. 149A-149E inserted (1.3.2012) by The Enactment of Extra-Statutory Concessions Order 2012 (S.I. 2012/266), arts. 1, 5(4) (with art. 5(5))
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