art 2 Non-domestic rating transition account
(1) The Secretary of State shall keep an account for the financial year commencing on 1st April 2013 to be called the non-domestic rating transition account (“the account”). (2) The Secretary of State— (a) shall keep the account in such form as the Treasury may direct, and (b) shall at such time as the Treasury may direct send a copy of the account to the Comptroller and Auditor General. (3) The Comptroller and Auditor General shall examine, certify and report on the account and shall lay copies of the account and the report before each House of Parliament.