{
  "url": "https://openlegislation.uk/electronic-lodgement-of-tax-returns-order-1997/article-3",
  "json_url": "https://openlegislation.uk/electronic-lodgement-of-tax-returns-order-1997/article-3.json",
  "legislation": "uksi/1997/57",
  "legislation_title": "The Electronic Lodgement of Tax Returns Order 1997",
  "legislation_url": "https://openlegislation.uk/electronic-lodgement-of-tax-returns-order-1997",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": null,
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/57/article/3",
    "retrieved_at": "2026-10-29T12:27:50.012172+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}