I move:—
THAT—
(a) for income tax (including sur-tax), the time limit for making an assessment relating to a deceased person shall, where, apart from this extension, it would expire earlier, be extended to two years after the expiration of the year of assessment in which a grant of probate or letters of administration is made or, where a corrective affidavit in relation to estate duty is lodged, in which the affidavit is lodged;
(b) the provision contained in the foregoing paragraph shall not apply in a case in which the deceased person died before the 6th day of April, 1960, and the executor or administrator had fully administered the estate and distributed the assets of the deceased person before the 23rd day of April, 1963.
