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)

F1Paragraph 9 of that Schedule comes into force on such day as the Treasury may appoint by regulations made by statutory instrument.

(4)

F2Regulations under subsection (3) may—

(a)

commence paragraph 9 generally or only for specified purposes, and

(b)

appoint different days for different purposes.