# Finance Act 2016, 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.
(4) Regulations under subsection (3) may—
(a) commence paragraph 9 generally or only for specified purposes, and
(b) appoint different days for different purposes.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/167 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-167
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.