Royal Air Force remission of death duties

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Title

Royal Air Force remission of death duties

Description

Details legal provision for death duties payable on deaths of Royal Air Force personnel of the ranks of sergeant and above who are killed or die from wounds inflicted, accidents occurring or disease contracted while on active service. Death duties for other ranks is completely exempted.

Publisher

IBCC Digital Archive

Contributor

Laura Morgan

Rights

This content is available under a CC BY-NC 4.0 International license (Creative Commons Attribution-NonCommercial 4.0). It has been published ‘as is’ and may contain inaccuracies or culturally inappropriate references that do not necessarily reflect the official policy or position of the University of Lincoln or the International Bomber Command Centre. For more information, visit https://creativecommons.org/licenses/by-nc/4.0/ and https://ibccdigitalarchive.lincoln.ac.uk/omeka/legal.

Format

One page printed document

Language

Identifier

EAmpthillMWynnK440809-0003

Coverage

Transcription

underlined] ROYAL AIR FORCE PERSONNEL. [/underlined]
[underlined] Remission of Death Duties. [/underlined]

Under the provisions of Section 38 of the Finance Act, 1924, death duties payable on the deaths of Royal Air Force personnel of the rank of Sergeant and above, who are killed or die from wounds inflicted, accidents occurring, or disease contracted while of active service may, subject to certain conditions, be remitted (wholly or partially). If such relief is sought, application for a recommendation should be addressed to the Under Secretary of State, (P.4.Cas.) Air Ministry, London, W.C.2. Where however, the estate does not exceed £100, death duties are not payable and it is unnecessary to apply for a recommendation.

The property of other ranks, who are slain or die in the service of His Majesty, is completely exempted from Estate Duty by Section 8 (1) of the Finance Act, 1894, as extended to airmen by the Air Force (Application of Enactments) (No.3) Order, 1918. No recommendation is required but the deceased’s service rank should be stated in any application for probate or letters of administration or in any death duty account. (If a question of Legacy Duty or Succession Duty arises, it may be possible to obtain relief under the Act of 1924.)

Collection

Citation

Great Britain. Royal Air Force, “Royal Air Force remission of death duties,” IBCC Digital Archive, accessed March 22, 2019, https://ibccdigitalarchive.lincoln.ac.uk/omeka/collections/document/11497.

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