For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or accrued to him before his death, the time allowed by section 34, 35 or 36 above shall in no case extend beyond the end of F1the period of three years beginning with the 31st January next following the year of assessment in which the deceased died.

F2... , for the purpose of making good to the Crown any loss of tax attributable to the F3fraudulent or negligent conduct of a person who has died, an assessment on his personal representatives to tax for any year of assessment ending not earlier than six years before his death may be made at any time before the end of F1the period of three years beginning with the 31st January next following the year of assessment in which he died.

In F4this section “tax” means income tax or capital gains tax .

Any act or omission such as is mentioned in section 98B below, on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of subsection (2) above to be the act or omission of each member of the grouping.

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