47 Criminal penalty for failure to submit proper statement of accounts.U.K.
(1)If in the case of a registered party—
(a)any requirements of regulations under section 42(2)(a) are [F1, without reasonable excuse,] not complied with in relation to any statement of accounts delivered to the Commission under section 45, or
(b)any statement of accounts, notification or auditor’s report required to be delivered to the Commission under that section is [F2, without reasonable excuse,] not delivered to them before the end of the relevant period,
the person who was the treasurer of the party immediately before the end of that period is guilty of an offence.
(2)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In this section “the relevant period” means the period allowed by section 45(1) or (2) for delivering the statement, notification or report to the Commission or, if that period has been extended (or further extended) under section 45(3), that period as so extended.
Textual Amendments
F1Words in s. 47(1)(a) inserted (1.1.2010) by Political Parties and Elections Act 2009 (c. 12), ss. 13(2)(a), 43; S.I. 2009/3084, art. 4(b) (with art. 5)
F2Words in s. 47(1)(b) inserted (1.1.2010) by Political Parties and Elections Act 2009 (c. 12), ss. 13(2)(b), 43; S.I. 2009/3084, art. 4(b) (with art. 5)
F3S. 47(2)(3) repealed (1.1.2010) by Political Parties and Elections Act 2009 (c. 12), ss. 13(2)(c), 39, 43, Sch. 7; S.I. 2009/3084, art. 4(b)(k) (with art. 5)