HC Deb 31 March 2003 vol 402 cc490-1W
Mr. Viggers

To ask the Secretary of State for Defence what the effect of a declaration of war is on the(a) pay, (b) taxation and (c) legal liability of armed forces personnel. [105223]

Dr. Moonie

The declaration of war has no effect on the pay or taxation of armed forces personnel. In the event of a fatality, the only tax issue affected is the estate of the deceased member of the armed forces of the Crown, which may qualify for an exemption from inheritance tax under section 154 of the Inheritance Tax Act 1984. The presence or absence of a declaration of war does not have any effect on the legal position of armed forces personnel. Once a state of armed conflict exists, international humanitarian law applies to the conduct of the campaign.

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