Inheritance Tax Act 1984

154 Death on active service, etc. U.K.

(1) Section 4 above shall not apply in relation to the death of a person in whose case it is certified by the Defence Council or the Secretary of State—

(a) that he died from a wound inflicted, accident occurring or disease contracted at a time when the conditions specified in subsection (2) below were satisfied, or

(b) that he died 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 those conditions were satisfied.

(2) The conditions referred to in subsection (1) above are that the deceased was a member of any of the armed forces of the Crown or [F1 a civilian subject to service discipline within the meaning of the Armed Forces Act 2006] and (in any case) was either—

(a) on active service against an enemy, or

(b) on other service of a warlike nature or which in the opinion of the Treasury involved the same risks as service of a warlike nature.

(3) In relation to any time before 28th July 1981 (the date of the passing of the M1 Armed Forces Act 1981), the reference in subsection (2) above to membership of the armed forces of the Crown shall include a reference to employment as a person of any of the descriptions specified in paragraph 1(3) of Schedule 7 to the M2 Finance Act 1975 (women’s services).

Textual Amendments

F1 Words in s. 154(2) substituted (28.3.2009 for certain purposes and 31.10.2009 otherwise) by Armed Forces Act 2006 (c. 52), ss. 378, 383, Sch. 16 para. 99; S.I. 2009/812, art. 3; S.I. 2009/1167, art. 4 (with saving in S.I. 2009/1059, arts. 1, 2, Sch. 1 para. 27)

Marginal Citations

M1 1981 c. 55.

M2 1975 c. 7.