I1.517 Exemptions and reliefs
There are currently three exemptions specific to death, which provide for complete exemption, in certain circumstances, for the estates of police constables and service personnel (I4.210)1, emergency service personnel and humanitarian aid workers (I4.211)2 and members of the armed forces on active service (I4.209)3.
The other exemptions available on death are general exemptions which also apply to lifetime transfers. These are the exemptions for transfers between spouses and civil partners4 (see I4.228), gifts to charities and CASCs5 (see I4.215), gifts to political parties6 (see I4.216), gifts to housing associations7 (see I4.217), gifts for national purposes8 (see I4.218),
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