CHAPTER 75:01 - Inland Revenue Division

48. All accounts relating to the fund shall be –
(a) kept separately by the Comptroller of Accounts but shall be shown in
the general accounts of Trinidad and Tobago and laid therewith before
Parliament;
Accounts and audit
(b) audited annually by the Auditor General in accordance with Part V of the
Exchequer and Audit Act as if the fund were established under section 43
of that Act. Chap. 69:01
*Effective 1 st January 1998
Miscellaneous Taxes Act
49. The Minister responsible for highways and main roads and the Minister responsible for
local government shall jointly report every six months to Parliament on the operation of the
fund.
Minister to report to Parliament
Act 35 of 1998*
50. The Minister may make Regulations generally for giving effect to this Part.
Regulations
BIR Mac Edition 91/01 Page 295