The Electronic Lodgement of Tax Returns Order 1997

• Citation: S.I. 1997/57
• Sections: 3

Section 1

This Order may be cited as the Electronic Lodgement of Tax Returns Order 1997, shall come into force on 1st March 1997 and shall have effect for the year 1996-97 and subsequent years of assessment.

Section 2

(1) The provisions set out in paragraph (2) are, by virtue of paragraph 2(1)(b) of Schedule 3A to the Taxes Management Act 1970, specified for the purposes of that Schedule.

(2) The provisions are—

(a) section 8 of the Taxes Management Act 1970 (personal return);

(b) section 8A of that Act (trustee’s return);

(c) section 12AA of that Act (partnership return).

Section 3

The day appointed pursuant to paragraph 2(1)(c) of Schedule 3A to the Taxes Management Act 1970 in relation to notices requiring returns to be delivered or made under the provisions specified by article 2 is 1st March 1997.