– see also Burial and cremation

Ancillary capital expenditure

Ancillary expenditure, allocation of

Calculation of profits

Capital expenditure

Ancillary, allocation of

Ancillary, meaning

Deduction for

Exclusion of grants and subsidies

Deduction for capital expenditure

Finance leases and loans, deductions for

Generally

Land sold for

Niches/memorials and inscriptions

Costs of the building

Generally

Inscriptions, allowable deductions

Memorials, allowable deductions

Niches, allowable deductions