Finance Act 1975

Death on active service, etc.

1 (1) Section 22 of this Act shall not apply in relation to the death of a person in whose case it is certified by the Defence Council or the Secretary of State—

(a) that he died from a wound inflicted, accident occurring or disease contracted at a time when the conditions specified in sub-paragraph (2) below were satisfied, or

(b) that he died from a disease contracted at some previous time, the death being due to or hastened by the aggravation of the disease during a period when those conditions were satisfied.

(2) The conditions referred to in sub-paragraph (1) above are that the deceased was a member of any of the armed forces of the Crown or was employed as mentioned in sub-paragraph (3) below or (not being a member of any of those forces and not being so employed) was subject to the law governing any of those forces by reason of association with or accompanying any body of those forces and (in any case) was either—

(a) on active service against an enemy, or

(b) on other service of a warlike nature or which in the opinion of the Treasury involved the same risks as service of a warlike nature.

(3) The employment referred to in sub-paragraph (2) above is employment as a person of any of the following descriptions, namely—

(a) member of Queen Alexandra's Royal Naval Nursing Service or any reserve thereof ;

(b) member of Queen Alexandra's Imperial Military Nursing Service or any reserve thereof;

(c) member of the Territorial Army Nursing Service;

(d) member of the Women's Royal Naval Service or any reserve thereof;

(e) woman medical or dental practitioner serving in the Royal Navy or any naval reserve ; (f) member of the Auxiliary Territorial Service ;

(g) woman employed with the Royal Army Medical Corps or the Royal Army Dental Corps with relative rank as an officer ;

(h) member of the Women's Auxiliary Air Force ;

(i) woman employed by the Medical Branch or the Dental Branch of the Royal Air Force with relative rank as an officer;

(j) member of the Voluntary Aid Detachments employed under the Admiralty, Army Council, Air Council, or Defence Council.