A description of how a special specification for the exclusion of an implicit element is generated is given in 15.4 / 14. This is not very clear, but it is basically said that the special member only gives those exceptions that the special members of the grounds and the members that he causes throw; this means that a) if there are no grounds or members, there will be no exceptions, and b) if all bases and members do not generate exceptions, there will be no exceptions. The end result is that the destructors are noexcept(true) if there is no element or base destructor.
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