Commentary

I4.209 Exemption for death on active service

IHT, trusts and estates

I4.209 Exemption for death on active service

I4.209 Exemption for death on active service

Complete exemption is granted from all IHT chargeable in relation to the death of a person in whose case it is certified by the Defence Council or the Secretary of State that he died from a:

  1.  

    •     wound inflicted, accident occurring or disease contracted at a time when certain specified conditions were satisfied, or

  2.  

    •     disease contracted at some previous time, the death being due to or hastened by the aggravation of the disease during a period when those specified conditions were satisfied1

The specified conditions are that the deceased was a member of

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