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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”
You could also call this:

“This provision about tax refunds during bankruptcy has been removed from the law”

This part of the law used to talk about getting a refund when someone goes bankrupt. However, it has been removed from the law. This change happened on 18 March 2019. The law that made this change is called the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019.

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Next up: EH 54: Income when refund given on bankruptcy

or “This provision about 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EH 53Refund on bankruptcy (Repealed)

    Notes
    • Section EH 53: repealed, on , by section 169(7) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).