2 Specified dates for scrutiny
For each financial year—
(a) the Treasury shall send accounts to the Comptroller and Auditor General by the 28th February of the financial year following that to which the accounts relate;
(b) the Comptroller and Auditor General shall send the certified accounts and the report required by section 11(3)(a) of the Act to the Treasury by the 31st October of the second financial year following that to which the accounts relate; and
(c) the Treasury shall lay the accounts and report before the House of Commons by the 31st December of the second financial year following that to which the accounts relate.