Section 40 Annual reportsF1

United Kingdom

(1)

~~The Board must make to the Treasury an annual report about—~~

F2(a)

~~. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .~~

(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.~~

Annotations

F1: Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3
F2: S. 40(1)(a) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 89, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)

C1: Pt. 1 modified (6.4.2003) by The Tax Credits (Immigration) Regulations 2003 (S.I. 2003/653), regs. 1, 4 (as amended (6.4.2003 immediately after the coming into force of S.I. 2003/738) by S.I. 2003/742, regs. 1(1), 56 (with reg. 1(2))
C2: Pt. 1 modified (6.4.2003 immediately after the coming into force of S.I. 2003/738) by The Tax Credits (Polygamous Marriages) Regulations 2003 (S.I. 2003/742), regs. 1(1), 3-21 (as amended (6.4.2017) by S.I. 2017/387, regs. 1, 7)