This section has no associated Explanatory Notes
99U.K.In section 154(2) of the Inheritance Tax Act 1984 (death on active service etc), for the words from “(not being a member” to “any body of those forces” substitute “ a civilian subject to service discipline within the meaning of the Armed Forces Act 2006 ”.
Commencement Information
I1Sch. 16 para. 99 in force at 28.3.2009 for specified purposes by S.I. 2009/812, art. 3(a)(b) (with transitional provisions in S.I. 2009/1059)