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IHTM11303 | Armed forces on active service: meaning of active service

From HM Revenue & Customs · Inheritance Tax Manual

A member of the armed forces is on active service when they are on

  • active service against an enemy, IHTA84/S154(2)(a) or

  • such other service of a warlike nature in which in the opinion of the Treasury involved the same risks as service of a warlike nature, IHTA84/S154(2)(b).