[153A Death of emergency service personnel etc]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[Emergency services]

[153A  Death of emergency service personnel etc]

[(1)     The reliefs in subsection (2) apply where a person—

(a)     dies from an injury sustained, accident occurring or disease contracted at a time when that person was responding to emergency circumstances in that person's capacity as an emergency responder, or

(b)     dies 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 that person was responding to emergency circumstances in that person's capacity as an emergency responder.

(2)     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)

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