Section 40 Annual reports
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(1) The Board must make to the Treasury an annual report about—
(a) ...1
(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.
Amendments
1 Para (a) ceased to have effect by virtue of Commissioners for Revenue and Customs Act 2005 section 50(6) and Schedule 4 para 89 and repealed by section 52 and Schedule 5 from 18 April 2005.
(2) The Treasury must publish each annual report made to it under subsection (1) and lay a copy before each House of Parliament.
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