Section EH 20 — Income Tax Act 2007: Income when refund given on death

EH 20 Income when refund given on death Year of income (1) A refund under section EH 19 is income, under section CB 27 (Income equalisation schemes), derived by the person immediately before their death. When year of income may be different (2) However, section EH 21 or EH 22 applies instead of subsection (1) if the circumstances described in section EH 21(1) or EH 22(1) apply in the person’s case. Defined in this Act: income , person , Compare: 2004 No 35 s EH 20