Complete exemption is granted from all IHT chargeable in relation to the death of a person in whose case it is certified by the Defence Council or the Secretary of State that he died from a:
- Ìý
•ÌýÌýÌýÌý wound inflicted, accident occurring or disease contracted at a time when certain specified conditions were satisfied, or
- Ìý
•ÌýÌýÌýÌý disease contracted at some previous time, the death being due to or hastened by the aggravation of the disease during a period when those specified conditions were satisfied1
The specified conditions are that the deceased was a member of any of the armed forces of the
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