# The Electronic Lodgement of Tax Returns Order 1997, Article 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.

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Source: https://www.legislation.gov.uk/uksi/1997/57/article/1 (the official version)
Page: https://openlegislation.uk/electronic-lodgement-of-tax-returns-order-1997/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.