In section 2 of the Exchequer and Audit Departments Act 1957 (performance of Comptroller’s functions by authorised officer), for subsection (3)(a) substitute—

“(a)

shall extend only to accounts in respect of which (as the case may be)—

(i)

the Speaker of the House of Commons has certified to the House of Commons, or

(ii)

the Speaker of the House of Commons has certified to the House of Commons and the Speaker of the House of Lords has certified to the House of Lords,

that the Comptroller is unable to do so himself; and”.