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Commissioners for Revenue and Customs Act 2005
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Commissioners for Revenue and Customs Act 2005, Section 46 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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46AccountsU.K.
This section has no associated Explanatory Notes
(1)The Commissioners shall provide to the Comptroller and Auditor General, in such form as the Treasury shall direct, a daily account of—
(a)the amount of revenue received, and
(b)the disposal of revenue received.
(2)The Commissioners shall provide to the Comptroller and Auditor General, in such form and at such times as the Treasury shall direct, an account of liabilities satisfied by the acceptance of property in satisfaction of tax under—
(a)section 230 of the Inheritance Tax Act 1984 (c. 51), or
(b)any other enactment.
Commencement Information
I1S. 46 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)
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