12(1)The accounts and reports to which sub-paragraph (3) applies must be laid before the House of Commons.
(2)The accounts, reports and other documents to which sub-paragraph (4) applies must be laid before each House of Parliament.
(3)This sub-paragraph applies to such accounts and reports as would be required by section 11, 19, 21 or 22 of the [1921 c. 2 (N.I.).] Exchequer and Audit Act (Northern Ireland) 1921, or by Article 8 of the [S.I. 1993/1252 (N.I. 5).] Financial Provisions (Northern Ireland) Order 1993, to be laid before (or presented or made to) the Assembly if it were not suspended.
(4)This sub-paragraph applies to such accounts, reports and other documents as—
(a)would be required to be laid before (or presented or made to) the Assembly if it were not suspended; and
(b)are prescribed by order of the Secretary of State made by statutory instrument.
(5)A statutory instrument containing an order under sub-paragraph (4) shall be subject to annulment in pursuance of a resolution of either House of Parliament.