(1)Section 10 of the M1Exchequer and Audit Departments Act 1866 shall have effect as if the accounts required to be rendered under that section to the Comptroller and Auditor General, in addition to containing information about payments to which that section applies, were required to contain such information about property accepted on or after 1st April 1998 in satisfaction of tax as may be specified in directions given by the Treasury.
(2)In subsection (1) above the reference to property accepted in satisfaction of tax is a reference to property accepted by the Commissioners of Inland Revenue under any of the following provisions, that is to say—
(a)section 230 of the M2Inheritance Tax Act 1984;
(b)paragraph 17 of Schedule 4 to the M3Finance Act 1975;
(c)section 56 of the M4Finance (1909-1910) Act 1910;
(d)section 30 of the M5Finance Act 1953 and section 1 of the M6Finance (Miscellaneous Provisions) Act Northern Ireland) 1954;
(e)section 34(1) of the M7Finance Act 1956, section 46 of the M8Finance Act 1973, Article 10 of the M9Finance (Northern Ireland) Order 1972 and Article 5 of the M10Finance (Miscellaneous Provisions) (Northern Ireland) Order 1973.
(3)The preceding provisions of this section have effect in relation to accounts rendered on or after such date as the Treasury may by order made by statutory instrument appoint.