# Finance Act 2026, Paragraph 16: Application of section 124E in cases where the deceased dies before 6 April 2026

Extent: E+W+S+N.I.

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%.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/12/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-12/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.