75 Inheritance tax: exemption for emergency service personnel etc
Finance Act 2015 (2015 c 11) | Legislation

75  Inheritance tax: exemption for emergency service personnel etc

(1)     IHTA 1984 is amended as follows.

(2)     After section 153 insert—

“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) does not apply in relation to the death, and

(c)     that no additional tax becomes due under section 7(4) because of a transfer made by the person within 7 years of the death.

(3)     “Emergency circumstances” means circumstances which are present or imminent and are causing or likely to cause—

(a)     the death

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