Timing and quantifying rules - Income equalisation schemes - Refunds: on application
EH 51: Income when refund given on death, and election to allocate amount to earlier year
You could also call this:
“This rule about income refunds after death no longer applies”
This section of the law has been removed. It used to talk about what happens with income refunds when someone dies, and how you could choose to apply that refund to an earlier tax year. However, since 18 March 2019, this rule no longer applies. The government made this change as part of a big update to tax rules in 2019.
EH 52: Income when refund given on death, and election to allocate amount to later year or years, or
“Cancelled rule about spreading tax refunds after death”
Part E
Timing and quantifying rules
Income equalisation schemes:
Refunds: on application
EH 51Income when refund given on death, and election to allocate amount to earlier year (Repealed)
Notes
Section EH 51: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).
