Paragraph 1
United Kingdom
In the M1Taxes Management Act 1970 after section 115 there shall be inserted—
“ Electronic lodgement of tax returns, etc.
115ASchedule 3A to this Act (which makes provision with respect to the electronic lodgement of tax returns and documents required in connection with tax returns) shall have effect.”
Annotations
Marginal citations
- M1
Notes on Schedule 28
Textual amendments
- F1
Sch. 28 repealed (27.7.1999 with effect as mentioned in Sch. 20 Pt. VII Notes 1, 2 of the amending Act) by 1999 c. 16, s. 139, Sch. 20 Pt. VII Notes 1, 2