Corporation Tax Act 2009

[F1 149A Niches, memorials and inscriptions: introduction U.K.

(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

F1 Ss. 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))