– see also Armed forces

Exemption

Legislation/Regulatory – FA60 s. 74A ; SI 2012/3071

Exemptions from tax

Legislation/Regulatory – ITA2007 s. 883 ; ITEPA2003 s. 303 ; SI 1961/580 ; SI 1998/1513 ; SI 1998/1514 ; TCGA92 s. 11

Inheritance tax relief

Commentary – Tax Reporter ¶685-350

Meaning

Legislation/Regulatory – IHTA84 s. 155(6)

Visiting armed forces

Legislation/Regulatory – IHTA84 s. 155(4), (5)-(5B)