'Heroic Acts' pictures a soldier carrying a wounded comrade in the sort of act which would deserve the award, and was designed by Clive Duncan. An earlier version of this design was rejected by Chancellor Gordon Brown on grounds of taste, possibly because there would be some who would suggest that his stealth taxes had much in common with the rejected design which was similar to the final version, but with the cross hairs of a sniper's rifle sight trained on the back of the VC candidate.