Inland Revenue Regulation Act 1890

19 Entry of receipts by Bank from or on account of Receiver-General

(1) The Bank of England, or some person authorised on their behalf, shall on every occasion of receiving any money or security for money from the Receiver-General, or from any person tendering money to be placed to the account of the Receiver-General, make an entry of the particulars thereof in a book to be provided by the Bank with the approbation of, and to be kept in the form directed by, the Treasury.

(2) The book shall forthwith after the making of the entry be delivered to the Receiver-General or some person duly authorised to receive the same on his behalf, and shall be inspected daily by the Accountant-General or some other person at the chief office of inland revenue charged with that duty by the Treasury, or by the Commissioners, in order that it may be ascertained that all money and securities for money received by the Receiver-General have been duly paid into the Bank, and that all such money and all money tendered to or lodged with the Bank on his behalf have been duly placed to the credit of his account.

(3) The entry shall be a sufficient discharge for the money or security referred to therein.