PART 11Administration, enforcement and supplementary powers
Assessment and returns
167Simple assessments
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.