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Remission of death duties in case of persons killed in war.
57 & 58 Vict. c. 30.
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14.—(1) Where any person dies from wounds inflicted accident occurring, or disease contracted, within twelve month before death, while on active service against an enemy, whether on sea or land, and was, when the wounds were inflicted, the accident occurred, or the disease was contracted, either subject to the Naval Discipline Act or subject to military law, whether as an officer, non-commissioned officer, or soldier, under Part V of the Army Act, the Treasury may, if they think fit, on the recommendation of the Secretary of State or of the Admiralty as the case requires, remit, or in the case of duty already paid repay, up to an amount not exceeding one hundred and fifty pounds in any one case, the whole or any part of the death duties (within the meaning of subsection three of section thirteen of the Finance Act, 1894) leviable in respect of property passing upon the death of the deceased to his widow or lineal descendants if the total value for the purpose of estate duty of the property so passing does not exceed five thousand pounds.
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[S. 15, being Part IV. (Income Tax), and ss. 16, 17, being Part V. (National Debt), and s. 18 (repeal of Acts) rep. 8 Edw. 7. c. 49 (S.L.R.).]
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