Political Parties, Elections and Referendums Act 2000

Criminal penalty for failure to submit proper statement of accounts etc. U.K.

8 (1) Subject to sub-paragraph (2), section 47 shall apply in relation to any accounting unit and the treasurer of any such unit as it applies in relation to the party and the treasurer of the party. U.K.

(2) In a case where paragraph 6(2) applies—

(a) subsection (4) of section 47 shall not apply, and

(b) the relevant period for the purposes of that section (as it applies in accordance with sub-paragraph (1) above) shall instead be the period allowed by paragraph 6(2) and (3) for sending the statement of accounts or auditor’s report to the Commission or, if that period has been extended under paragraph 6(4), that period as so extended.