{
  "url": "https://openlegislation.uk/electronic-lodgement-of-tax-returns-order-1997/introduction",
  "json_url": "https://openlegislation.uk/electronic-lodgement-of-tax-returns-order-1997/introduction.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": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 15th January 1997\nLaid before the House of Commons 16th January 1997\nComing into force 1st March 1997\nThe Treasury, in exercise of the powers conferred on them by paragraph 2(1) of Schedule 3A to the Taxes Management Act 1970, hereby make the following Order:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9; Schedule 3A was inserted by paragraph 2 of Schedule 28 to the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/57/introduction",
    "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."
}