(1) Where on the completion of the administration of an estate any amount is deemed by virtue of this Chapter to have been paid to any person as income for any year of assessment and -
(a) that amount is greater than the amount previously deemed to have been paid to that person as income for that year by virtue of this Chapter, or
(b) no amount has previously been so deemed to have been paid to that person as income for that year,
an assessment may be made on or by that person for that year or such an assessment may be amended and tax charged accordingly or, on a claim being made for the purpose, any relief or additional relief to which that person may be entitled shall be allowed accordingly.
(2) Where on the completion of the administration of an estate any amount is deemed by virtue of this Chapter to have been paid to any person as income for any year of assessment and that amount is less than the amount that has previously been so deemed to have been paid to that person, then -
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