Search Legislation

Political Parties, Elections and Referendums Act 2000

Sections 96 to 100: Returns

194.When a recognised third party incurs controlled expenditure during a regulated period, it will, at the end of that period, be required to submit a return specifying the election or elections taking place within the regulated period in question and containing a statement of all payments made in respect of controlled expenditure incurred during that period. This return must be accompanied by all related invoices or receipts and all declarations made, under section 86(6), in respect of property, services and facilities provided free of charge or at a substantial discount for the use or benefit of the third party. This requirement does not apply to any controlled expenditure incurred during a regulated period but before the time the third party became a recognised third party. It must also be accompanied by a declaration signed by the responsible person attesting to the accuracy of the return. It is made a criminal offence either to make a false declaration or to omit to provide such a declaration. When the controlled expenditure exceeds £250,000, the return must be independently examined by a qualified auditor and submitted to the Electoral Commission within six months. Returns not subject to the audit requirement must be submitted within three months. All returns received by the Commission are to be open to public inspection (although, under section 100 (2) the address of any individual donor to a recognised third party will be omitted from the copy of a return available for inspection).

Back to top


Print Options


Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources