Executor CGT allowance

Hi just wanting some clarification about CGT on a probate property. HMRC website says .... as executor you are entitled to the annual exempt amount for the tax year in which the death occurred and the following 2 tax years. If the probate value has increased by £15,000 does that mean we can deduct 3 x £3,000 = £9,000 as CGT allowance and then pay 24% on the remaining £6,000?

Hi Jo P-K Payne,
No you are only due the annual exempt amount in the year of the sale. you are given the extra 2 years to finalise the estate to claim the annual allowance. if still not finalised by then, no exemption applie and any gain made is fully taxable.
Thank you.

Thank you