Leaving money to a disabled person in France

I have read you can leave up to €159,000 to a registered disabled person whatever their relationship to the deceased and this will be tax free. Do you know if this would apply to an autistic grandchild resident in the UK? She does receive some kind of disability benefit in her own right plus 1-1 assistance in school. Does France include neuro-developmental conditions in its definition of ‘disabled’ and what type of documentation would be needed?  C.N.

A ‘disabled beneficiary’ is entitled to an exemption of €159,325 from inheritance tax. 

The qualification requirements under Article 779 II of the French Tax Code (Code Général Des Impôts) are that the beneficiary must be either:

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