Section 149A — Corporation Tax Act 2009: Niches, memorials and inscriptions: introduction

Niches, memorials and inscriptions: introduction 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.