Inheritance Tax Act 1984 Schedule 5A paragraph 11

Far Eastern Prisoners of War Ex Gratia Scheme

Paragraph 11 of Schedule 5A identifies a specific ex-gratia payment scheme whose payments are excluded from inheritance tax as part of the broader exemption for certain government compensation payments.

• Payments made under the Far Eastern Prisoners of War Ex Gratia Scheme are exempt from inheritance tax.
• The scheme was established by the United Kingdom Government to compensate former prisoners of war held in the Far East.
• The exemption applies only to payments of a fixed amount made from this scheme.
• This provision was introduced by Finance Act 2016, section 95(2), as part of a schedule of exempt payments.