Royal Air Force personnel - remission of death duties
Title
Royal Air Force personnel - remission of death duties
Description
Notes that death duties of personnel killed in action above rank of sergeant can be remitted. Gives details of scheme.
Date
1944-12-01
Temporal Coverage
Coverage
Language
Format
One page printed document
Publisher
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.
Contributor
Identifier
MFryHL413129-200304-09
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 on 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 exempt from Estate Duty be 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 Sucession [sic] Duty arises, it may be possible to obtain relief under the Act of 1924.)
[inserted] sent letter to Worcester sent another to Air Ministry 1 DEC.1944 [/inserted]
102M7706-1 D/d.8907 25000 9/44 RP
[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 on 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 exempt from Estate Duty be 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 Sucession [sic] Duty arises, it may be possible to obtain relief under the Act of 1924.)
[inserted] sent letter to Worcester sent another to Air Ministry 1 DEC.1944 [/inserted]
102M7706-1 D/d.8907 25000 9/44 RP
Collection
Citation
“Royal Air Force personnel - remission of death duties,” IBCC Digital Archive, accessed August 24, 2024, https://ibccdigitalarchive.lincoln.ac.uk/omeka/collections/document/29866.
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