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8.—(1) As soon as practicable after the end of each of its financial years, the IPCC shall also make a report to the Chancellor of the Exchequer (“the Chancellor”) on the carrying out of its functions during that year.
(2) The IPCC shall also make such reports to the Chancellor about matters relating generally to the carrying out of its functions as the Chancellor may, from time to time, require.
(3) The IPCC may, from time to time, make such other reports to the Chancellor as it considers appropriate for drawing the Chancellor’s attention to matters which—
(a)have come to the IPCC’s notice, and
(b)are matters that it considers should be drawn to the Chancellor’s attention by reason of their gravity or of other exceptional circumstances.
(4) The IPCC shall prepare such reports containing advice and recommendations as it thinks appropriate for the purpose of carrying out its function under regulation 7(1)(e) (general functions of the IPCC in relation to Commissioners and officers).
(5) Where the Chancellor receives any report under this regulation, the Chancellor shall—
(a)in the case of every annual report under paragraph (1), and
(b)in the case of any other report, if and to the extent that the Chancellor considers it appropriate to do so,
lay a copy of the report before Parliament and cause the report to be published.
(6) The IPCC shall send a copy of every annual report under paragraph (1) to the Commissioners.
(7) The IPCC shall send a copy of every report under paragraph (3) to the Commissioners.
(8) The IPCC shall send a copy of every report under paragraph (4) to—
(a)the Chancellor of the Exchequer, and
(b)the Commissioners.
(9) The IPCC shall send a copy of every report made or prepared by it under paragraphs (3) or (4) to such of the persons (in addition to those specified in the preceding paragraphs) who—
(a)are referred to in the report, or
(b)appear to the IPCC otherwise to have a particular interest in its contents,
as the IPCC thinks fit.
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