The Electronic Lodgement of Tax Returns Order 1997
Schedule 3A to the Taxes Management Act 1970 (inserted by paragraph 2 of Schedule 28 to the Finance Act 1995) (“Schedule 3A”) makes provision with respect to the electronic lodgement of tax returns and documents required in connection with tax returns. Paragraph 2(1) of Schedule 3A provides that the Schedule applies to a notice requiring a return to be delivered or made if the notice is given under any provision of the Taxes Acts, the provision is specified for the purposes of Schedule 3A by an order made by the Treasury, and the notice is given after the day appointed by the order in relation to the provision so specified.