{
  "url": "https://openlegislation.uk/crown-estate-transfer-scheme-2017/section-9",
  "json_url": "https://openlegislation.uk/crown-estate-transfer-scheme-2017/section-9.json",
  "legislation": "uksi/2017/524",
  "legislation_title": "The Crown Estate Transfer Scheme 2017",
  "legislation_url": "https://openlegislation.uk/crown-estate-transfer-scheme-2017",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Statements of account and audit",
  "text": "(1) In relation to the relevant matters and for the period starting on 1st April 2016 and ending immediately before the transfer date, the Commissioners must prepare in such form as the Treasury may direct—\n(a) a statement of income account, and\n(b) a statement of capital account.\n(2) The Commissioners must send the statements to the Comptroller and Auditor General no later than one month after the transfer date.\n(3) The Comptroller and Auditor General must—\n(a) examine and certify the statements,\n(b) issue a report, and\n(c) send the statements and the report to the Commissioners and the transferee.\n(4) The Commissioners must lay the statements and the report before each House of Parliament and the Scottish Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "In this Scheme references to “the Commissioners” are references to the Crown Estate Commissioners; see section 90B(1) of the 1998 Act."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/524/section/9",
    "retrieved_at": "2026-10-28T23:11:30.217599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}