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EH 56: Income when refund given on liquidation
or “Refunds during liquidation are no longer part of income tax rules”
You could also call this:

“This provision about changing tax assessments has been removed from the law”

This part of the law has been removed. It used to be about changing tax assessments, but it no longer applies. The government took it out of the law on 18 March 2019. If you want to know more about why this change happened, you can look at section 169 of the Taxation Act 2019.

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Next up: EH 58: Minimum refund

or “This rule about minimum tax refunds no longer applies”
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Part E Timing and quantifying rules
Income equalisation schemes: Refunds: general provisions

EH 57Amendment of assessment (Repealed)

    Notes
    • Section EH 57: repealed, on , by section 169(8) (and see section 169(11) for application) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial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).