Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 23 U.K. Simple assessments

7 (1) Section 59B (payment of income tax and capital gains tax) is amended as follows. U.K.

(2) In the heading, at end insert “ : assessments other than simple assessments ”.

(3) In subsection (6), after “9” insert “ , 28H or 28I ”.