References to P where P is an individual who has diedE+W
4E+WReferences in paragraphs 2 and 3 to P are to be read, in relation to times after P has died, as references to P's personal representatives.
Commencement Information
I1Sch. 10 para. 4 in force at 1.4.2018 by S.I. 2018/34, art. 3