Tax Credits Act 2002 (c. 21)

Part 1 U.K. Tax credits

Modifications etc. (not altering text)

C1 Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))

C2 Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)

Supplementary U.K.

Valid from 06/04/2004

40 Annual reports U.K.

(1) The Board must make to the Treasury an annual report about—

(a) the matters required by section 2(5) to be set forth in the accounts mentioned in section 13 of the Inland Revenue Regulation Act 1890 (c. 21),

(b) the number of awards of child tax credit and of working tax credit,

(c) the number of enquiries conducted under section 19,

(d) the number of penalties imposed under this Part, and

(e) the number of prosecutions and convictions for offences connected with tax credits.

(2) The Treasury must publish each annual report made to it under subsection (1) and lay a copy before each House of Parliament.