If A and B are married, and A subsequently dies, leaving their estate in full to B (and A passes an unused NRB);
And B then marries C, and B leaves by Will their entire estate (which includes B’s unused own full NRB) to C;
And then B dies;
Can C (as i.e. executor and sole beneficiary) by a Deed of Variation redirect an amount up to the NRB to a discretionary trust - and thereby ‘save’ the additional (A’s) NRB? So that on C’s death, he/she will still have two NRBs (i.e. B’s and C’s)?