- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Finance Act 2015, Section 74.
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(1)In section 6 of IHTA 1984 (excluded property), for subsection (1B) substitute—
“(1B)A relevant decoration or award is excluded property if it has never been the subject of a disposition for a consideration in money or money's worth.
(1BA)In subsection (1B) “relevant decoration or award” means a decoration or other similar award—
(a)that is designed to be worn to denote membership of—
(i)an Order that is, or has been, specified in the Order of Wear published in the London Gazette (“the Order of Wear”), or
(ii)an Order of a country or territory outside the United Kingdom,
(b)that is, or has been, specified in the Order of Wear,
(c)that was awarded for valour or gallant conduct,
(d)that was awarded for, or in connection with, a person being, or having been, a member of, or employed or engaged in connection with, the armed forces of any country or territory,
(e)that was awarded for, or in connection with, a person being, or having been, an emergency responder within the meaning of section 153A (death of emergency service personnel etc), or
(f)that was awarded by the Crown or a country or territory outside the United Kingdom for, or in connection with, public service or achievement in public life.”
(2)The amendment made by subsection (1) has effect in relation to transfers of value made, or treated as made, on or after 3 December 2014.
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