These Regulations are made under Section 28 of the Town and Country Planning Act, 1944, as amended by the Town and Country Planning Act, 1947, and replace the previous regulations made under that Section (S.I. 1948, No. 401) which applied only to land acquired or appropriated for the purposes of the 1944 Act. The Regulations prescribe the conditions governing the use of land, consecrated or otherwise, acquired under the Town and Country Planning Acts or appropriated for the purposes thereof and occupied or formerly occupied as churches, places of religious worship or burial grounds. The Regulations also include conditions relating to the removal and reinterment of human remains and the disposal of memorials and registers.