[Part 6 Levy Accounts]

[Part 6 Levy Accounts]

[Levy accounts

19

(1)     The Secretary of State must, for each year, keep an account, to be called a “levy account”.

(2)     Each such account must be kept in accordance with the provisions of this Schedule that apply to a levy account.

(3)     The Secretary of State—

(a)     must keep each such account in such form as the Treasury may direct, and

(b)     must, at such time as the Treasury may direct, send copies of each such account to the Comptroller and Auditor General.

(4)     The Comptroller and Auditor General—

(a)     must examine, certify and report on any account of which copies are sent to the Comptroller and

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