Tax Credits Act 2002
2002 CHAPTER 21
Commentary on Sections
Part 1: Tax Credits
Section 40: Annual reports
156.This section requires the Board to make an annual report to the Treasury about certain matters in relation to tax credits. The report must cover the Board’s accounts insofar as they relate to tax credits, the number of awards made of child tax credit and of working tax credit, the number of enquiries conducted under section 19, the number of penalties imposed under Part 1, and the number of prosecutions and convictions for offences connected with tax credits. The Treasury must publish a copy of each report and lay a copy before each House of Parliament
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