# Finance Act 1946, Paragraph 3


Every return furnished in pursuance of the last preceding paragraph shall, if the Commissioners so require, be certified as correct by some person who is a member of an incorporated society of accountants, and shall be verified by production of such evidence and in such other manner as the Commissioners may direct.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/9-10/64/schedule/Ninth/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-1946/schedule-Ninth/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.