Part 10Miscellaneous income
Chapter 3Beneficiaries' income from estates in administration
Supplementary
968Meaning of “personal representatives”
In this Chapter “personal representatives”, in relation to a person who has died, means—
(a)
in the United Kingdom, persons responsible for administering the estate of the deceased, and
(b)
in a territory outside the United Kingdom, those persons having functions under its law equivalent to those of administering the estate of the deceased.