R03 - NRB & CLT question
I am studying R03 at the moment and am a little confused about how CLT's affect the NRB. My question is, does making a CLT permanently reduce the available NRB or does the available NRB reset 7 years after making a CLT?
For example if someone made a CLT of £100k and died 8 years later, would their NRB be reduced by this 100K? Or as it was after 7 years, would it now drop out of consideration?