Referendums (Scotland) Act 2020

Delivery of returns to Electoral Commission

This section has no associated Explanatory Notes

24(1)Sub-paragraph (2) applies where—

(a)a return falls to be prepared under paragraph 22 in respect of referendum expenses incurred by or on behalf of a permitted participant, and

(b)an auditor’s report on it falls to be prepared under paragraph 23.

(2)The responsible person must deliver the return to the Electoral Commission, together with a copy of the auditor’s report, within the period of 6 months beginning with the end of the referendum period.

(3)In the case of any other return falling to be prepared under paragraph 22, the responsible person must deliver the return to the Commission within the period of 3 months beginning with the end of the referendum period.

(4)Where, after the date on which a return is delivered to the Commission under this paragraph, leave is given by the Commission under paragraph 16(5) for any claim to be paid, the responsible person must, within the period of 7 days beginning with the date of the payment, deliver to the Commission a return of any sums paid in pursuance of the leave.

(5)The responsible person commits an offence if, without reasonable excuse, the person—

(a)fails to comply with the requirements of sub-paragraph (2) or (3) in relation to a return under paragraph 22,

(b)delivers a return which does not comply with the requirements of paragraph 22(2) or (3), or

(c)fails to comply with the requirements of sub-paragraph (4) in relation to a return under that sub-paragraph.

(6)A person who commits an offence under sub-paragraph (5)(c) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(7)A person who commits an offence under sub-paragraph (5)(a) or (b) is liable—

(a)on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum (or both),

(b)on conviction on indictment, to imprisonment for a term not exceeding 12 months or to a fine (or both).