154 Death on active service, etc
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Armed forces

154  Death on active service, etc

(1)     [The reliefs in subsection (1A) 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

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