[F1115A Electronic lodgement of tax returns, etc.U.K.
Schedule 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.]
Textual Amendments
F1S. 115A inserted (1.5.1995) by Finance Act 1995 (c. 4), Sch. 28 para. 1
Modifications etc. (not altering text)
C1Ss. 112-115A applied (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 7(4)
C2Ss. 112-115A applied (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 7(4)