Article 7A Special exemption – emergency service personnel and armed forcesF1
No fee is payable on an application for a grant relating to an estate where reliefs apply under one of the following sections of the Inheritance Tax Act 1984f1—
(a)
section 153A (death of emergency service personnel etc.);
(b)
section 154 (death on active service, etc.);
(c)
section 155A (death of constables and service personnel targeted because of their status).
Annotations
Textual amendments
- F1
Art. 7A inserted (17.11.2025) by The Court and Public Guardian Fees (Miscellaneous Amendments) Order 2025 (S.I. 2025/1126), arts. 2(1), 3(2)
Footnotes
- f1