Section 167 Simple assessments

Schedule 23 contains provisions about simple assessments by HMRC.

Paragraphs 1 to 8 of that Schedule have effect in relation to the 2016-17 tax year and subsequent years.

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

F2Regulations under subsection (3) may—