Related Commentary  Related HMRC Manuals

169(1)  This section and sections 170 to 172 apply for the purpose of calculating the profits of a period of account (“the relevant period”) of a trade which consists of or includes–

(a)the carrying on of a cemetery, or

(b)the carrying on of a crematorium and, in connection with doing so, the maintenance of memorial garden plots,

and the following provisions of this section apply for the interpretation of this section and those sections.

169(2)  References to the sale of land in a cemetery include the sale of a right of interment in land in a cemetery.

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