Section 167 | Simple 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.^F1

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

(a)commence paragraph 9 generally or only for specified purposes, and^F2

(b)appoint different days for different purposes.^F2