A formula is used to determine how much of the ancillary expenditure (as defined at ¶282-200 above) may be allocated to the relevant period (ITTOIA 2005, s. 171). The formula is given as:

RE ×

   PSR   

PAR + PSR

where:

RE is the residual expenditure (see below);

PSR means the number of grave-spaces or memorial garden plots in the cemetery or memorial garden that are sold in the relevant period, and

PAR means the number of grave-spaces or memorial garden plots in the cemetery or memorial garden which are or could be made available for sale at the end of the relevant period.

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