PART 11 U.K. Administration, enforcement and supplementary powers

Assessment and returns U.K.

167 Simple assessments U.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) [F1 Paragraph 9 of that Schedule comes into force on such day as the Treasury may appoint by regulations made by statutory instrument.]

(4) [F2 Regulations under subsection (3) may—

(a) commence paragraph 9 generally or only for specified purposes, and

(b) appoint different days for different purposes.]

Textual Amendments

F1 S. 167(3) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 46; S.I. 2024/440, reg. 2

F2 S. 167(4) omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 46; S.I. 2024/440, reg. 2