Political Parties, Elections and Referendums Act 2000(c. 41) - Explanatory Notes

Explanatory Notes

Political Parties, Elections and Referendums Act 2000

2000 CHAPTER 41

30th November 2000

Commentary on Sections

Part III: Accounting requirements

Section 47 : Criminal penalty for failure to submit proper statements of accounts

103. Section 47 creates criminal offences for failure to comply with the provisions of Part III. The offences are intended to catch a failure to duly prepare, as well as a failure to duly deliver, a statement of accounts. Subsections (2) and (3) contain defences.