Full text
where the taxpayer is an individual who died after October in the year and before May in the following taxation year, the day that is 6 months after the day of death,
where the taxpayer is an individual who died after October in the year and before May in the following taxation year, the day that is 6 months after the day of death,
where the taxpayer is an individual who died after October in the year and before May in the following taxation year, the day that is 6 months after the day of death,