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The Enactment of Extra-Statutory Concessions Order 2009
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Decorations and awards
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14.—(1) In section 6 of the Inheritance Tax Act 1984 (excluded property)(1), after subsection (1A) insert—
“(1B) A decoration or other award is excluded property if—
(a)it was awarded for valour or gallant conduct, and
(b)it has never been the subject of a disposition for a consideration in money or money’s worth.
(1C) In subsection (1B) the reference to a disposition of the decoration or other award includes—
(a)a reference to a disposition of part of it, and
(b)a reference to a disposition of an interest in it (or in part of it).”.
(2) The amendment made by this article has effect in relation to transfers of value or other events occurring on or after 6th April 2009.
(1)
Section 6 was amended by section 186(2) of the Finance Act 2003 (c. 14).
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