Corporation Tax Act 2009 section 149A

Niches, memorials and inscriptions: introduction

Section 149A introduces the rules that apply when calculating the taxable profits of a company whose trade includes operating a crematorium and selling niches, memorials or inscriptions in connection with that crematorium.

• The rules in sections 149B to 149E apply to any trade that includes both operating a crematorium and selling niches, memorials or making inscriptions connected with it
• The company currently carrying on the crematorium trade is referred to as "the trader"
• Any person who carried on the same trade before the current trader took over is referred to as a "predecessor"
• These definitions are used consistently throughout the related sections 149B to 149E to ensure clarity when calculating allowable deductions and costs