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.