Mercantile Marine Memorial Act 1927
WHEREAS by Royal Charter dated the twenty-first day of May nineteen hundred and seventeen a body was incorporated by the name of the Imperial War Graves Commission (in this Act called "the Commission") for the purpose (inter alia) of caring for the graves of officers and men of the military and naval forces of His Majesty who fell in the late war:

And whereas by the said Charter the Commission are empowered (inter alia) to erect buildings and permanent memorials and to acquire and hold land ...