Textual Amendments
F1S. 155A and cross-heading inserted (with effect in accordance with s. 75(5) of the amending Act) by Finance Act 2015 (c. 11), s. 75(4)
(1)The reliefs in subsection (3) apply where a person—
(a)dies from an injury sustained or disease contracted in circumstances where the person was deliberately targeted by reason of his or her status as a constable or former constable, or
(b)dies from a disease contracted at some previous time, the death being due to, or hastened by, the aggravation of the disease by an injury sustained or disease contracted in circumstances mentioned in paragraph (a).
(2)The reliefs in subsection (3) apply where it is certified by the Defence Council or the Secretary of State that a person—
(a)died from an injury sustained or disease contracted in circumstances where the person was deliberately targeted by reason of his or her status as a service person or former service person, or
(b)died from a disease contracted at some previous time, the death being due to, or hastened by, the aggravation of the disease by an injury sustained or disease contracted in circumstances mentioned in paragraph (a).
(3)The reliefs are—
(a)that no potentially exempt transfer made by the person becomes a chargeable transfer under section 3A(4) because of the death,
(b)that section 4 (transfers on death) does not apply in relation to the death, and
(c)that no additional tax becomes due under section 7(4) because of a transfer made by the person within 7 years of the death.
(4)For the purposes of this section, it is immaterial whether a person who was a constable or service person at the time the injury was sustained or the disease was contracted was acting in the course of his or her duties as such at that time (and for this purpose ignore the references in subsections (1)(b) and (2)(b) to a disease contracted at some previous time).
(5)“Service person” means a person who is a member of the armed forces of the Crown or a civilian subject to service discipline (within the meaning of the Armed Forces Act 2006).
(6)This section does not apply where section 153A or 154 applies in relation to a person's death.]