Tax is not charged on the death of a person who is or has been in service as detailed in ¶647-050 if it is certified by the Defence Council or the Secretary of State that:

(1)he/she died from a wound inflicted, an accident occurring, or a disease contracted during such service (see ¶647-050 below); or

(2)he/she died from a disease contracted at some previous time, the death being due to or hastened by the aggravation of the disease during such service (IHTA 1984, s. 154(1)).

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