Section 40 | Annual reports ^F1

(1)The Board must make to the Treasury an annual report about—

(a)Repealed^F2

(b)the number of awards of child tax credit and of working tax credit,

(c)the number of enquiries conducted under section 19,

(d)the number of penalties imposed under this Part, and

(e)the number of prosecutions and convictions for offences connected with tax credits.

(2)The Treasury must publish each annual report made to it under subsection (1) and lay a copy before each House of Parliament.