Regulation 6 Election by Personal Representatives
Where an election is made by a personal representative, the deceased person shall be treated for the purposes of sections 4(3) and 5 to 8 as if Part I had applied to him at the date of death.
Where an election is made by a personal representative, the deceased person shall be treated for the purposes of sections 4(3) and 5 to 8 as if Part I had applied to him at the date of death.