43.Section 13 places a duty on the Secretary of State to produce accounts for each financial year on any loans made to CDC under section 9, and any sums received from it under that section. It also provides for those accounts to be examined each financial year (beginning 1 April) by the Comptroller and Auditor General, who is to lay copies of the accounts and his report before each House of Parliament.
Commentary on Sections Financial assistance by Government Section 13: Accounts