1034Relief available following death of employeeU.K.
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(1)This section applies in relation to relief available as a result of the employee's death.
(2)The relief is given for the accounting period in which the relief event occurs.
(3)The amount of relief is equal to the amount that would have counted as employment income of the employee under section 438 of ITEPA 2003 in relation to the relief event had the employee been alive.
(4)For the purposes of subsection (3) sections 446G and 446H of ITEPA 2003 are to be ignored.