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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”
You could also call this:

“This provision about tax refunds after someone's death has been removed from the law”

This part of the law used to talk about getting a refund when someone dies. However, it was removed from the law on 18 March 2019. This means that this specific rule about refunds after death no longer applies. If you want to know more about what happens to taxes when someone dies, you might need to look at other parts of the tax law.

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Next up: EH 50: Income when refund given on death

or “Refunds after death: This rule no longer applies”
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Part E Timing and quantifying rules
Income equalisation schemes: Refunds: on application

EH 49Refund on death (Repealed)

    Notes
    • Section EH 49: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).