Is Business Relief on Inheritance Tax a tax avoidance scheme for Self-Assessment

I'm completing a self-assessment form for my mother (I have registered lasting power of attorney with HRMC for this) and there is question 27 "Have you used one or more tax avoidance schemes?" My mother has some money invested in specialist investment funds which (having been held for 2 years) qualify for exemption from Inheritance Tax under the Business Relief IHT exemption. Do I need to answer "Yes" to this question about tax avoidance schemes? Note my mother is still alive so this is not to do with probate.

Hi ,
 

No.  This investment funds would appear to be one that HMRC has approved, if it is exempt from inheritance tax.

Thank you .