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Home / Simons-Taxes /IHT, trusts and estates /Part I4 Transfers on death /Division I4.2 Exemptions and reliefs on death /General exemptions available on death / I4.210 Targeted policemen and service personnel
Commentary

I4.210 Targeted policemen and service personnel

IHT, trusts and estates

IHTA 1984, s 155A extends the relief to any policeman, former policeman, or member or former member of the armed forces of the Crown (including a civilian subject to service discipline), who:

  1. Ìý

    •ÌýÌýÌýÌý dies on or after 19 March 2014 from an injury sustained or disease contracted in circumstances of being deliberately targeted by reason of his or her status as a policeman, former policeman, or member or former member of the armed forces of the Crown

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