Offences Against Property
Dishonestly misappropriating property known to have been in a deceased person's possession at death, and not yet possessed by anyone legally entitled to it, is punished with up to 3 years' imprisonment plus fine - rising to up to 7 years if the offender was the deceased's clerk/servant.
This specifically targets misappropriating a deceased person's property before it's properly transferred to their heirs, with a significantly enhanced penalty for a servant who exploits their access to the deceased's household.
A household servant who dishonestly takes money or valuables belonging to their recently deceased employer, before the estate is properly settled, faces this enhanced penalty given their position of trust and access.