Post Office Act 1969

85 Final accounts under the Post Office Act 1961

(1) The following provisions shall have effect in relation to the financial year ending 31st March next before the appointed day:—

(a) the duties imposed by section 12 of the [1961 c. 15.] Post Office Act 1961 on the Postmaster General to prepare, in respect of each financial year, a statement of accounts and a report on the business of the Post Office, shall, if not discharged by him before the appointed day, be discharged instead by the Post Office;

(b) the duty imposed by that section on him to lay before Parliament copies of that report having annexed thereto copies of the statement of accounts and of the Comptroller and Auditor General's report thereon shall, if not discharged by the Postmaster General before the appointed day, be discharged instead by the Minister;

(c) the statement of accounts in respect of that year and the copy of the Comptroller and Auditor General's report thereon shall, if not returned by him to the Postmaster General before the appointed day, be returned to the Post Office; and

(d) the Post Office shall transmit to the Minister copies of any document prepared by, or returned to, it in pursuance of this subsection.

(2) If the appointed day is other than a 1st April, the said section 12 and the last foregoing subsection shall have effect in relation to the period beginning with the immediately preceding 1st April and ending with the day immediately preceding the appointed day as they apply with respect to the financial year mentioned in that subsection, subject, however.—

(a) in the case of that section, to the modification that anything required to be done before the end of a specified month shall be done as soon as possible; and

(b) in the case of that subsection, to the omission of any such words as render conditional a duty thereby imposed.