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HMRC internal manual

Inheritance Tax Manual

Constables and service personnel targeted because of their job: meaning of constables and service personnel

The reference to the term ‘constable’ does not limit the exemption to police personnel holding that rank, but applies to anyone executing the office of constable and will therefore cover all police personnel as described at IHTM11292.

Service personnel means a member of the armed forces of the Crown, IHTA84/S155A(5) and includes a civilian subject to service discipline within the meaning of the Armed Services Act 2006.