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| Auditor's report on return. |
114. - (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 113 in respect of those expenses.
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(2) The following provisions, namely-
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(a) section 38(6) and (7), and |
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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 38 or (as the case may be) an auditor so appointed.
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| Submission of returns to Commission. |
115. - (1) Where-
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(a) any return falls to be prepared under section 113 in respect of referendum expenses incurred by or on behalf of a permitted participant, and |
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(b) an auditor's report on it falls to be prepared under section 114(1), |
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the responsible person 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 referendum period.
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(2) In the case of any other return falling to be prepared under section 113, the responsible person shall deliver the return to the Commission within three months of the end of the relevant referendum period.
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(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 108(4) for any claim to be paid, the responsible person 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 court order giving the leave.
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(4) The responsible person commits an offence if he-
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(a) fails to comply with the requirements of subsection (1) or (2) in relation to a return under section 113; |
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(b) delivers a return which does not comply with the requirements of section 113(2) or (3); or |
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(c) fails to comply with the requirements of subsection (3) in relation to a return under that subsection. |
| Declaration of responsible person as to return under section 113. |
116. - (1) Each return prepared under section 113 in respect of referendum expenses incurred by or on behalf of a permitted participant must be accompanied by a declaration which complies with subsection (2) and is signed by the responsible person.
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(2) The declaration must state-
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(a) that the responsible person has examined the return in question; |
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(b) that to the best of his knowledge and belief- |
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(i) it is a complete and correct return as required by law, and
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(ii) all expenses shown in it as paid have been paid by him or a person authorised by him under section 106; and
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(c) that he understands that no referendum expenses relating to the referendum period which are not included in the return may be defrayed except in pursuance of a court order. |
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(3) The declaration must also state, in the case of a permitted participant other than a registered party, that-
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(a) all relevant donations recorded in the return as having been accepted by the permitted participant are from permissible donors, and |
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(b) no other relevant donations have been accepted by the permitted participant. |
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(4) A person commits an offence if-
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(a) he knowingly or recklessly makes a false declaration under this section; or |
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(b) subsection (1) is contravened at a time when he is the responsible person in the case of the permitted participant to which the return relates. |
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(5) In this section "relevant donations" has the same meaning as in Schedule 14.
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| Public inspection of returns under section 113. |
117. - (1) Where the Commission receive any return under section 113 they shall-
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(a) as soon as reasonably practicable after receiving the return, make a copy of the return and of the documents accompanying it available for public inspection; and |
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(b) keep any such copy available for public inspection for the period for which the return or other document is kept by them. |
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(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-
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(a) they may cause the return or other document to be destroyed; but |
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(b) if requested to do so by the responsible person in the case of the permitted participant concerned, they shall arrange for the return or other document to be returned to that person. |
