Investment Bonds, Death, Chargeable Gains, Top Slicing. Part 2

Guidance 'HS320 Gains on UK life insurance policies (2022) ' Part 3 - Chargeable Events - Tax Reliefs Begins by stating "Top-slicing Relief You should ignore this section if you’re a trustee or a personal representative of a deceased person who is taxable on a gain. This is because in these circumstances, you’re not entitled to Top-Slicing Relief." "Personal representative of a deceased person who is taxable on gain. " How is someone supposed to read and understand this? a - A personal representative of a decreased person, the personal representative being taxable on gain. or b - A personal representative of a decreased person, the deceased personal being taxable on gain. I assume it is b, because looking at the following sentence, I'm not claiming top slicing relief, the deceased estate is claiming. i have also seen several websites from financial planners stating that top slicing relief is available. However some clarification would be appreciated. My mother died, she had investment bonds is top slicing relief available?

Hi,
Please refer to guidance at:
IPTM3240 - Person liable to charge: death cases
Thank you