Political Parties, Elections and Referendums Bill - continued        House of Lords
PART V, CONTROL OF CAMPAIGN EXPENDITURE - continued
Returns - continued

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Auditor's report on return.     76. - (1) Where during a relevant campaign period the campaign expenditure incurred by or on behalf of a registered party in the relevant part or parts of the United Kingdom exceeds £250,000, a report must be prepared by a qualified auditor on the return prepared under section 75 in respect of that expenditure.
 
      (2) The following provisions, namely-
 
 
    (a) section 39(6) and (7), and
 
    (b) section 40,
  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 an auditor appointed to carry out an audit under section 39 or (as the case may be) an auditor so appointed.
 
      (3) Subsection (1) of section 75 applies for the purposes of this section as it applies for the purposes of section 75.
 
Submission of returns to the Commission.     77. - (1) Where-
 
 
    (a) any return falls to be prepared under section 75, and
 
    (b) an auditor's report on it falls to be prepared under section 76(1),
  the treasurer of the party shall deliver the return to the Commission, together with a copy of the auditor's report, within six months of the end of the relevant campaign period.
 
      (2) In the case of any other return falling to be prepared under section 75, the treasurer of the party shall deliver the return to the Commission within three months of the end of the relevant campaign period.
 
      (3) Where, after the date on which a return is delivered to the Commission under this section, leave is given by a court under section 72(4) for any claim to be paid, the treasurer of the party in question shall, within seven days after the payment, deliver to the Commission a return of any sums paid in pursuance of the leave accompanied by a copy of the order of the court giving the leave.
 
      (4) The treasurer of a registered party commits an offence if, without reasonable excuse, he-
 
 
    (a) fails to comply with the requirements of subsection (1) or (2) in relation to any return or report to which that subsection applies;
 
    (b) delivers a return which does not comply with the requirements of section 75(3) or (4); or
 
    (c) fails to comply with the requirements of subsection (3) in relation to a return under that subsection.
Declaration by treasurer as to return under section 75.     78. - (1) Each return under section 75 must, when delivered to the Commission, be accompanied by a declaration which complies with subsection (2) and is signed by the treasurer.
 
      (2) The declaration must state-
 
 
    (a) that the treasurer has examined the return in question;
 
    (b) that to the best of his knowledge and belief-
 
      (i) it is a complete and correct return as required by law, and
 
      (ii) all expenses shown in it as paid have been paid by him or a deputy treasurer of the party or a person authorised under section 71; and
 
    (c) that he understands that no campaign expenditure relating to the relevant campaign period which is not included in the return may be defrayed except in pursuance of a court order.
      (3) A person commits an offence if-
 
 
    (a) he knowingly or recklessly makes a false declaration under this section; or
 
    (b) subsection (1) is contravened at a time when he is treasurer of the registered party to which the return relates.
Public inspection of returns under section 75.     79. - (1) Where the Commission receive any return under section 75, they shall-
 
 
    (a) as soon as reasonably practicable after receiving the return, make a copy of the return, and of any documents accompanying it, available for public inspection; and
 
    (b) keep any such copy available for public inspection for the period for which the return or other document is kept by them.
      (2) At the end of the period of two years beginning with the date when any return or other document mentioned in subsection (1) is received by the Commission-
 
 
    (a) they may cause the return or other document to be destroyed; but
 
    (b) if requested to do so by the treasurer of the party concerned, they shall arrange for the return or other document to be returned to the treasurer.
 
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