Untransferable Nil Rate Band for non widowed spouse

One spouse has been widowed. The other has not. I am drafting both Wills and want to make sure that if non-widowed spouse dies first, her TNRB is not wasted by knocking out the TNRB of the widowed husband’s first spouse. I am using Kessler’s precedent 6- UTNRB into Discretionary Trust with rest on IPDI for spouse. Does this precedent work for her Will? Apart from the request to the Executors to make a claim under s8B IHTA 84, which will not apply, it seems to work.

Martin Oates
Poole Townsend