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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)

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.

Annotations

Textual amendments

F1

S. 167(3) omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 46; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3

F2

S. 167(4) omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 46; S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3