The Electronic Lodgement of Tax Returns Order 1997

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(1) (personal return);

(b) section 8A of that Act(2) (trustee’s return);

(c) section 12AA of that Act(3) (partnership return).

(1)

Section 8 was substituted by section 90(1) of the Finance Act 1990 (c. 29) and amended by section 178(1) of the Finance Act 1994 (c. 9), section 104(1) to (3) of the Finance Act 1995 and section 121(1) to (3) of, and Part V(6) of Schedule 41 to, the Finance Act 1996 (c. 8).

(2)

Section 8A was inserted by section 90(1) of the Finance Act 1990 and amended by section 178(2) of the Finance Act 1994, sections 103(3) and (4) and 104(1) of the Finance Act 1995 and section 121(1) to (3) of, and Part V(6) of Schedule 41 to, the Finance Act 1996.

(3)

Section 12AA was inserted by section 184 of the Finance Act 1994 and amended by sections 104(6) and 115(4) of the Finance Act 1995 and sections 121(6) and (7) and 123(1) to (4) of, and Part V(6) of Schedule 41 to, the Finance Act 1996.