If after the administration period of an estate ends it is apparent that a person or a company is liable for income tax or corporation tax on estate income1 for any tax year or accounting period2 who or which previously appeared not to be so liable or to be liable for tax on a lesser amount, that person or company may be assessed and taxed for the tax year or accounting period, and any relief or additional relief to which the person or company may be entitled for the tax year or accounting period is to be allowed if
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