Commentary on Sections Section 2: Duty to lay statement before Parliament if 0.7% target not met
12.Subsection (1)  provides that if the Secretary of State’s annual report, laid before Parliament in 2015 or in any subsequent year, shows that the 0.7% target had not been reached by the UK in the year to which the report relates, then the Secretary of State for International Development must lay a statement before Parliament as soon as reasonably practicable after laying the report.
13.Subsection (2) provides for the possibility that figures in an annual report may be revised. Section 1(4) of the 2006 Act provides that an annual report published under the 2006 Act may revise anything contained in a previous annual report. This subsection of the Act provides that where a revision is made to the figures for any year in an annual report and that revision would mean that the 0.7% target was no longer met in respect of 2014 or any subsequent year, then the Secretary of State must lay a statement before Parliament as soon as reasonably practicable after making that revision.
14.Subsection (3) provides that the statement must explain why the 0.7% target has not been met, and where relevant, must refer to the effect of economic or fiscal circumstances or circumstances arising outside the UK (for example, failure of a foreign government to achieve targets necessary to trigger debt relief) on the failure to meet the target.
15.Subsection (4) provides that, where the Secretary of State is required to lay a statement before Parliament under subsection (1), that statement must describe any steps he or she has taken to ensure the 0.7% target will be met in the following calendar year.