6 Periods for reporting of donations or regulated transactions during referendum period
1 This regulation makes provision in respect of reports which must be prepared under paragraph 39 of Schedule 1 (reporting of donations during referendum period), or paragraph 5 of Schedule 2 (reporting of regulated transactions during referendum period), to the 2015 Act (each a “report”).
2 The periods set out in the first column of the Schedule are prescribed under paragraph 39(2)(b) of Schedule 1, and paragraph 5(2)(b) of Schedule 2, to the 2015 Act, as periods in respect of which reports must be prepared.
3 A report in respect of a period set out in the first column of the Schedule must be delivered to the Electoral Commission on or before the date set out in the second column of the Schedule which corresponds to that period.
4 Where an individual or body becomes a permitted participant during a period set out in the first column of the Schedule (the “relevant period”)—
(a) the responsible person in relation to that permitted participant is not required to prepare separate reports in respect of any reporting period that preceded the relevant period, and paragraph 39(2) of Schedule 1, and paragraph 5(2) of Schedule 2, to the 2015 Act are to be read accordingly; and
(b) the report prepared by the responsible person in respect of the relevant period must also cover every reporting period that preceded the relevant period and references in paragraph 39(3) and (4) of Schedule 1 and paragraph 5(3) and (4) of Schedule 2 to the 2015 Act to “period” are to be read accordingly.
5 In this regulation “reporting period” means any of the periods set out in—
(a) paragraph 39(2)(a) of Schedule 1, and paragraph 5(2)(a) of Schedule 2, to the 2015 Act; or
(b) the first column of the Schedule.