§ 38. Sir W. Bromley-Davenport
asked the Chancellor of the Exchequer whether the estates of the personnel in Her Majesty's forces who are killed on active service during the present operations overseas are subject to death duty.244W
§ Mr. Diamond
Total exemption from Estate Duty is given under Section 71, of the Finance Act, 1952, where the appropriate Service Department certifies that a member of H. M. Forces was killed on active service or other service of a warlike nature, or that otherwise the terms of the Section have been fulfilled.