Finance Act, 1919
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Extension of relief from death duties in case of persons killed in the war. 63 & 64 Vict. c. 7. |
31. Section fourteen of the Finance Act, 1900 (which relates to the remission of death duties in case of persons killed in war), and any enactment amending or extending that section, shall, in their application to the present war, have effect and be deemed always to have had effect as though— | |
(a) three years were substituted for twelve months whereever that expression occurs; and | ||
(b) in the said saction fourteen the expression “wounds “inflicted. accident occuring or disease contracted “while on active service against an enemy” included wounds inflicted, accident occuring or disease contracted in the course of operations arising directly out of the present war, but after its termination. |