Commentary

I4.211 Exemption for death from responding to an emergency

IHT, trusts and estates

I4.211 Exemption for death from responding to an emergency

I4.211 Exemption for death from responding to an emergency

IHTA 1984, s 153A relieves from IHT the estate of any person who:

  1.  

    •     dies on or after 19 March 2014 from a wound inflicted, accident occurring or disease contracted at a time when that person was responding to emergency circumstances in that person's capacity as an emergency responder, and

  2.  

    •     dies on or after 19 March 2014 from a disease contracted at some previous time, the death being due to or hastened by, the aggravation of the disease during a period when that person was responding to emergency circumstances in that person's capacity as an emergency responder1

Emergency responders2 are firefighters, paramedics, police officers, search and rescue personnel, persons employed to transport organs/blood, and persons engaged in humanitarian assistance, including various

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial