Related Commentary  Related HMRC Manuals

154(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 or hastened by the aggravation of the disease during a period when those conditions were satisfied.

154(1A)  The reliefs are–

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