40.—(1) Within 70 days after the day on which the result of the PCC election is declared, the election agent of every candidate at the election must deliver to the police area returning officer a true return containing as respects that candidate—
(a)a statement of all election expenses incurred by or on behalf of the candidate, and
(b)a statement of all payments made by the election agent together with all bills or receipts relating to the payments.
(2) A return under this article must—
(a)specify the poll by virtue of which the return is required,
(b)specify the name of the candidate to whom the return relates and the name of the candidate's election agent, and
(c)deal under a separate heading with any expenses in respect of which a return is required by virtue of article 34(6).
(3) The return must also contain as respects that candidate—
(a)a statement relating to such other expenses in connection with which provision is made by this Part as the Commission provide in regulations;
(b)a statement relating to such claims (whether paid, unpaid or disputed) in connection with such election expenses or such other expenses mentioned in sub-paragraph (a) as the Commission so provide;
(c)a statement relating to such other matters as the Commission provide in regulations.
(4) Where after the date at which the return as to election expenses is delivered, leave is given by the court under article 37(5) for any claim to be paid, the candidate or the candidate's election agent—
(a)must, within 7 days after its payment, deliver to the police area returning officer a return of the sums paid in pursuance of the leave, accompanied by a copy of the order of the court giving the leave, and
(b)in default, is to be treated as having failed to comply with the requirements of this article without such authorised excuse as is mentioned in article 45.
(5) The Commission may, by regulations, prescribe a form of return which may be used for the purposes of making any return (or any description of return) required by this article.