This is what the offical site of CWGC says about Basra.
Until 1997 the Basra Memorial was located on the main quay of the naval dockyard at Maqil, on the west bank of the Shatt-al-Arab, about 8 kilometres north of Basra.
Because of the sensitivity of the site, the Memorial was moved by presidential decree. The move, carried out by the authorities in Iraq, involved a considerable amount of manpower, transport costs and sheer engineering on their part, and the Memorial has been re-erected in its entirety.
The Basra Memorial is now located 32 kilometres along the road to Nasiriyah, in the middle of what was a major battleground during the first Gulf War.
NOTE: Whilst the current climate of political instability persists it is not possible for the Commission to manage or maintain its cemeteries and memorials located within Iraq. Alternative arrangements for commemoration have therefore been implemented and a two volume Roll of Honour listing all casualties buried and commemorated in Iraq has been produced. These volumes are on display at the Commission’s Head Office in Maidenhead and are available for the public to view.
The Commission continues to monitor the situation in Iraq and once the political climate has improved to an acceptable level the Commission will commence a major rehabilitation project for its cemeteries and commemorations.
Before considering a visit to Iraq the Commission strongly recommends that you check the advice given by the Foreign & Commonwealth Office on the travel section of their website
Historical Information
The Basra Memorial commemorates more than 40,500 members of the Commonwealth forces who died in the operations in Mesopotamia from the Autumn of 1914 to the end of August 1921 and whose graves are not known.
Go here type in Iraq and it lists them all.
http://www.cwgc.org/find-a-cemetery.aspx
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