Answer 1. No. The CAA are not issuing extensions in the way they did during the initial lock down. ORS1418 however gives some leeway for hours gained in the validity period.
Answer 2. Any certificate of competency taken during the second year also counts as the proficiency flight . I renew my IR every year and my examiner signs my log book for both the rating and the SEP experience.
ORS1418 is here:
http://publicapps.caa.co.uk/docs/33/ORS4No1418.pdf