Part 1

Tax credits

Supplementary

Annual reports
40
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.