Section 231

The Treasury shall prepare reports about any arrangements entered into which involve or may require reliance on section 228(1). A report must be prepared in respect of— but no report is required for a period in respect of which there is nothing to record. the period beginning with 1st April 2009 and ending with 30th September 2009, and each successive period of 6 months; The Treasury shall lay each report before the House of Commons as soon as is reasonably practicable. A report must not— specify individual arrangements, or identify, or enable the identification of, individual beneficiaries. The Treasury must aim to give as much information as possible in a report, subject to subsection (4) and other considerations of public interest.

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Source: legislation.gov.uk · retrieved 2026-09-04