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EH 46: Income when refund given on application
or “Removed: Rules about income from refunds you applied for”
You could also call this:

“This rule about getting a refund when you retire no longer exists”

You no longer need to know about this part of the law. It used to be about getting a refund when you retire, but it was removed from the law on 18 March 2019. This means it doesn’t apply anymore and you can’t use it.

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Next up: EH 48: Income when refund given on retirement, and election to allocate amount to earlier year

or “Law about retirement refunds and applying them to earlier years has been removed”
Next

Part E Timing and quantifying rules
Income equalisation schemes: Refunds: on application

EH 47Refund on retirement (Repealed)

    Notes
    • Section EH 47: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).