HC Deb 25 March 1974 vol 871 c46W
Mr. Blaker

asked the Chancellor of the Exchequer if the estates of Service men killed as a result of terrorist activity in Northern Ireland are subject to death duties.

Dr. Gilbert

The estates of members of the Armed Forces who die from wound inflicted, accident occurring or disease contracted while serving in Northern Ireland on or after 14th August 1969 are exempt from estate duty under Section 71 of the Finance Act 1952.

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