(1)The Commissioners shall collect and cause to be collected every part of inland revenue, and all money under their care and management, and shall keep distinct accounts thereof at their chief office.
(2)There shall be set forth in such accounts the amounts respectively charged, collected, and received, and remaining in arrear of each part of inland revenue, and of the several payments made or allowed by the Commissioners in respect of each such part and of the expenses of the collection and management of the said revenue, and of all other payments and expenses made or incurred on any other account whatsoever.
Modifications etc. (not altering text)
C1S. 13 extended (9.7.2002) by 2002 c. 21, s. 2(5); S.I. 2002/1727, art. 2
C2S. 13 extended (5.10.1999) by 1999 c. 10, s. 5(5)
S. 13 restricted (1.4.1999) by 1999 c. 2, s. 3(3)(a); S.I. 1999/527, art. 2, Sch. 2
C3S. 13 extended (26.2.2003 for specified purposes, 1.4.2003 for further purposes, 7.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), ss. 53(4), 61; S.I. 2003/392, art. 2