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(2) In this Part, other than in subsection (1) and section 653AF(1)(a), a reference to a planning permission shall be construed as including a reference to a local authority consent.

(10) Where, on the date of death of a deceased person, section 653AF applies to a relevant site in respect of which the deceased person was the liable person immediately prior to their death—

(a) the personal representatives may, during the administration period, make any claim for the repayment of residential zoned land tax under section 653AF that the deceased person would have been entitled to make, or

(b) the personal representative may, during the administration period, make a claim to defer any residential zoned land tax, under section 653AF(3), section 653AF(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under paragraph (b) or (c) of section 653AF(4) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(b) the personal representative may, during the administration period, make a claim to defer any residential zoned land tax, under section 653AF(3), section 653AF(4) that the deceased person would have been entitled to make and any tax so deferred by the personal representative that becomes due and payable under paragraph (b) or (c) of section 653AF(4) prior to the end of the administration period shall become a charge on the land concerned under section 653Q(4).

(12) Notwithstanding subsection (9)(b), (10)(b), (10A)(b), (10B) or (11)(b), sections 653AE(4), 653AF(4), 653AFA(4), 653AFB(6) and (7) and 653AH(3) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(4), 653AFA(4), 653AFB(6) or (7) or 653AH(3), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person.

(12) Notwithstanding subsection (9)(b), (10)(b), (10A)(b), (10B) or (11)(b), sections 653AE(4), 653AF(4), 653AFA(4), 653AFB(6) and (7) and 653AH(3) shall continue to apply to a beneficiary or beneficiaries, as the case may be, of a site to which section 653AE(4), or a relevant site to which section 653AF(4), 653AFA(4), 653AFB(6) or (7) or 653AH(3), was applicable at the end of the administration period, as if the beneficiary or beneficiaries were the liable person of that relevant site at the date of death of the deceased person.

(13) Any charge on the land arising under subsections (9)(b), (10)(b), (10A)(b), (10B) or (11)(b) shall cease to apply where the residential zoned land tax to which the charge relates would not be payable by a beneficiary or beneficiaries, as the case may be, of the relevant site to which the charge relates, under section 653AE(5), 653AF(4)(a), 653AFA(5), 653AFB(9), 653AFB(13) or 653AH(7), as the case may be, had they been the liable person with respect to that relevant site at the date of death of the deceased person.

(e) details of any exemption from, abatement or deferral of, or repayment of residential zoned land tax, including of any claims made in accordance with section 653AD, 653AE, 653AF, 653AFA, 653AFB, 653AH, 653AHA or 653AI.