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EH 51: Income when refund given on death, and election to allocate amount to earlier year
or “This rule about income refunds after death no longer applies”
You could also call this:

“Cancelled rule about spreading tax refunds after death”

This section of the law has been removed. It used to be about what happens to tax refunds when someone dies and how they could choose to spread that refund over future years. But as of 18 March 2019, this part of the law no longer applies. If you need information about tax refunds after someone has died, you should look at other, more current parts of the tax law.

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Next up: EH 53: Refund on bankruptcy

or “This provision about tax refunds during bankruptcy has been removed from the law”
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Part E Timing and quantifying rules
Income equalisation schemes: Refunds: on application

EH 52Income when refund given on death, and election to allocate amount to later year or years (Repealed)

    Notes
    • Section EH 52: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).