Special rules apply if the individual dies during the relevant year.301
For the fiscal year in which an individual dies, the number of days presence defining the bands in the table given in ¶199-240 above are modified as follows:
‘(1)If P dies in year X, paragraph 18 has effect as if the words ‘More than 15 but’ were omitted from the first column of the Table.302
(2)In addition to that modification, if the death occurs before 1 March in year X, paragraphs 18 and 19 have effect as if each number of days mentioned in the first column of the Table303
were reduced by the appropriate number.