Timing and quantifying rules - Income equalisation schemes - Refunds: on application
EH 48: Income when refund given on retirement, and election to allocate amount to earlier year
You could also call this:
“Law about retirement refunds and applying them to earlier years has been removed”
This law used to be about what happens when you get a refund when you retire, and how you could choose to apply that amount to an earlier year. However, this rule no longer exists. It was removed from the law on 18 March 2019. If you need information about refunds when you retire, you should look at other parts of the tax law or ask a tax expert for help.
“This provision about tax refunds after someone's death has been removed from the law”
Part E
Timing and quantifying rules
Income equalisation schemes:
Refunds: on application
EH 48Income when refund given on retirement, and election to allocate amount to earlier year (Repealed)
Notes
Section EH 48: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).
