Part VII

Referendums
Chapter II

Financial controls

Returns

Auditor’s report on return.
121
1
Where during any referendum period the referendum expenses incurred by or on behalf of a permitted participant exceed £250,000, a report must be prepared by a qualified auditor on the return prepared under section 120 in respect of those expenses.
2
The following provisions, namely—
a
section 43(6) and (7), and
b
section 44,
shall apply in relation to the appointment of an auditor to prepare a report under subsection (1) or (as the case may be) an auditor so appointed as they apply in relation to the appointment of an auditor to carry out an audit under section 43 or (as the case may be) an auditor so appointed.
S. 121 wholly in force at 16.2.2001; s. 121 not in force at Royal Assent, see s. 163(2); s. 121 in force at 16.2.2001 by S.I. 2001/222, art. 2, Sch. 1 Pt. I (subject to transitional provisions in Sch. 1 Pt. II)
S. 121 applied (23.7.2004) by The Regional Assembly and Local Government Referendums Order 2004 (S.I. 2004/1962), art. 7(2), Sch. 3 Pt. 2
Pt. 7 Ch. 2 modified (1.2.2016) by European Union Referendum Act 2015 (c. 36), s. 13(2), Sch. 1 para. 35; S.I. 2016/69, reg. 2
Pt. 7 extended (Gibraltar) for the purposes of the European Union referendum (17.12.2015) by European Union Referendum Act 2015 (c. 36), ss. 12(2), 13(1)
Pt. 7 applied (1.2.2016) by European Union Referendum Act 2015 (c. 36), ss. 3, 13(2) (with Schs. 1-3); S.I. 2016/69, reg. 2
Pt. 7 restricted (16.2.2011) by Parliamentary Voting System and Constituencies Act 2011 (c. 1), ss. 5(c), 19(1)
Pt. 7 excluded (1.2.2016) by European Union Referendum Act 2015 (c. 36), s. 13(2), Sch. 1 para. 19; S.I. 2016/69, reg. 2
Pt. 7 modified (1.2.2016) by European Union Referendum Act 2015 (c. 36), s. 13(2), Sch. 2 para. 1 (with Sch. 2 paras. 3, 4); S.I. 2016/69, reg. 2
Ss. 120-123 modified (16.2.2011) by Parliamentary Voting System and Constituencies Act 2011 (c. 1), s. 19(1), Sch. 1 para. 17(3)(c)
Pt. 7 Ch. 2 modified (1.2.2016) by European Union Referendum Act 2015 (c. 36), s. 13(2), Sch. 1 para. 37(1) (with Sch. 1 para. 37(2)); S.I. 2016/69, reg. 2
Pt. 7 restricted (1.2.2016) by European Union Referendum Act 2015 (c. 36), s. 13(2), Sch. 1 para. 21; S.I. 2016/69, reg. 2