{
  "url": "https://openlegislation.uk/tax-credits-act-2002/section-40",
  "json_url": "https://openlegislation.uk/tax-credits-act-2002/section-40.json",
  "legislation": "ukpga/2002/21",
  "legislation_title": "Tax Credits Act 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-act-2002",
  "path": "section/40",
  "kind": "section",
  "number": "40",
  "heading": "Annual reports",
  "text": "(1) The Board must make to the Treasury an annual report about—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) the number of awards of child tax credit and of working tax credit,\n(c) the number of enquiries conducted under section 19,\n(d) the number of penalties imposed under this Part, and\n(e) the number of prosecutions and convictions for offences connected with tax credits.\n(2) The Treasury must publish each annual report made to it under subsection (1) and lay a copy before each House of Parliament.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I.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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 40(1)(a) repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 89, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/21/section/40",
    "retrieved_at": "2026-10-29T09:19:30.203543+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."
}