A local authority or a parish council may, and if required by the Minister shall, provide—
a mortuary for the reception of dead bodies before interment;
a post-mortem room for the reception of dead bodies during the time required to conduct any post-mortem examination ordered by a coroner or other duly authorised authority;
and may make byelaws with respect to the management, and charges for the use, of any such place provided by them.
A local authority or parish council may provide for the interment of any dead body which may be received into their mortuary.