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Changes over time for: Section 167
Timeline of Changes
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Version Superseded: 06/04/2024
Status:
Point in time view as at 15/09/2016. This version of this provision has been superseded.
Status
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Changes to legislation:
Finance Act 2016, Section 167 is up to date with all changes known to be in force on or before 13 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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167Simple assessmentsU.K.
(1)Schedule 23 contains provisions about simple assessments by HMRC.
(2)Paragraphs 1 to 8 of that Schedule have effect in relation to the 2016-17 tax year and subsequent years.
(3)Paragraph 9 of that Schedule comes into force on such day as the Treasury may appoint by regulations made by statutory instrument.
(4)Regulations under subsection (3) may—
(a)commence paragraph 9 generally or only for specified purposes, and
(b)appoint different days for different purposes.
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