Paragraph 16 Application of section 124E in cases where the deceased dies before 6 April 2026
United Kingdom
For the purposes of applying section 124E in relation to a deceased person who died before 6 April 2026—
(a)
the person is to be treated as having an amount of unused 100% relief allowance on death, and
(b)
the unused percentage in relation to that person is to be treated as 100%.