(1) In this Act, unless the context otherwise requires -

"accountable person" means (subject to subsection (1A)) - (a) the person referred to in column (2) of the Table to this definition in respect of the corresponding instruments set out in column (1) of that Table by reference to the appropriate heading in Schedule 1, (b) in the case of an instrument which operates, or is deemed to operate, as a voluntary disposition inter vivos under section 30 or 54, the parties to such instrument, (c) in the case of any other instrument, the parties to that instrument, (d) notwithstanding paragraphs (a), (b) and (c), in the case of any person who would be an accountable person if alive, the accountable person shall be the personal representative of such person: Table