# Local Government, Planning and Land Act 1980, Paragraph 12

Extent: E+W+S

As soon as the accounts and statement of accounts of a corporation for any financial year have been audited under paragraph 10B(2) or 11(1), the corporation shall send to the Secretary of State a copy of the statement, together with—
(a) if the accounts and statement have been audited under paragraph 10B(2), a copy of the Comptroller and Auditor General’s report on the accounts and statement,
(b) if the accounts and statement have been audited under paragraph 11(1), a copy of any report made by the auditor on the accounts or on the statement.

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Source: https://www.legislation.gov.uk/ukpga/1980/65/schedule/31/paragraph/12 (the official version)
Page: https://openlegislation.uk/local-government-planning-and-land-act-1980/schedule-31/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.