The following link is an extremely useful set of explanatory notes on the effect of the new Act. The purpose of the Coronavirus Bill is to enable the Government to respond to an emergency situation and manage the effects of a Covid-19 pandemic. 

https://publications.parliament.uk/pa/bills/lbill/58-01/110/5801110en02.htm

The second article is a useful further commentary, this time specifically on managing the deceased.

https://commonslibrary.parliament.uk/research-briefings/cbp-8860/