372Manner of withdrawal or reduction of CITR
This section has no associated Explanatory Notes
(1)This section applies if any CITR has been obtained which falls to be withdrawn or reduced under this Chapter.
(2)The CITR must be withdrawn or reduced by making an assessment to income tax for the tax year for which the CITR was obtained.
(3)No assessment may be made under subsection (2) because of any event occurring after the death of the investor.