Forums›Ask the Tutor ACCA TX-UK›IHT - PET and NRBAsk the Tutor ACCA TX-UKIHT - PET and NRBAAnna5y agoHi - on death, does the NRB apply to PET or is it just CLTs ?TTTax Tutor5y ago#1It applies to both PET's and CLT's - see study notes and lectures for chapter 24Sign into reply to this topic.