s 67 Accounts of ... development corporations.
(1) ... every development corporation— (a) shall keep proper accounts and other records in relation to those accounts, and (b) shall ... prepare in respect of each financial year annual accounts in such form as the Secretary of State may with the Treasury’s approval direct, ... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) The financial year ... of every development corporation shall begin with 1st April but, if the Secretary of State, with the approval of the Treasury, so directs in a case where a development corporation ... is to be dissolved, the final financial year of the corporation ... shall be such period as is specified in the direction, and references in this Act to a financial year in relation to a development corporation ... shall be construed accordingly. (3) Without prejudice to the generality of subsection (1) above, the Secretary of State may, with the Treasury’s approval, give directions to ... a development corporation as to— (a) the kind or number of accounts which it is to keep. (b) the amounts which are or are not to be credited or debited to any account, (c) the manner of rectifying any account, (d) provision for working balances, and any such direction may be a general direction or a direction for a particular case.