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

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Source: https://www.legislation.gov.uk/uksi/1997/57/article/2 (the official version)
Page: https://openlegislation.uk/electronic-lodgement-of-tax-returns-order-1997/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.