Further, Her Majesty's Treasury requires disclosure in the notes to the financial statements on a cash basis of all instances of significant irregular expenditures arising from erroneous benefit awards and fraud by claimants.
In the notes, her majesty's treasury requires disclosure. 
mnli hypothesis: In the notes, her majesty's treasury requires disclosure.  premise: Further, Her Majesty's Treasury requires disclosure in the notes to the financial statements on a cash basis of all instances of significant irregular expenditures arising from erroneous benefit awards and fraud by claimants.