- Latest available (Revised)
- Point in Time (01/04/2018)
- Original (As enacted)
Point in time view as at 01/04/2018.
Political Parties, Elections and Referendums Act 2000, SCHEDULE 5 is up to date with all changes known to be in force on or before 17 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Section 49.
1(1)This Schedule provides for the application of sections 41 to 48 in a case where a registered party is a party with accounting units.U.K.
(2)For the purposes of this Schedule all or any of the following are financial matters relating to a party or (as the case may be) an accounting unit, namely—
(a)its transactions and financial position; and
(b)its assets and liabilities.
(3)For the purposes of this Schedule, and any provision as applied by this Schedule, an accounting unit’s financial year is the same as that of the party.
(4)In this Schedule “treasurer”, in relation to an accounting unit, means the person specified in the Great Britain or Northern Ireland register as the unit’s treasurer.
(5)If any question arises under this Schedule as to whether, in relation to any matter, anything falls to be done by the treasurer of a party or by the treasurer of an accounting unit, it shall be determined by the Commission.
2(1)Section 41—U.K.
(a)shall not impose any duty on the treasurer of the party in relation to any financial matters relating to any accounting unit; but
(b)shall apply with any necessary modifications to the treasurer of each such unit so as to make provision for or in connection with requiring the keeping and preservation of proper accounting records with respect to financial matters relating to the unit.
(2)In its application in relation to an accounting unit, section 41(5) shall be read as if the reference to the last treasurer of the party were to the last treasurer of the unit.
3(1)Section 42—U.K.
(a)shall not impose any duty on the treasurer of the party in relation to any financial matter relating to any accounting unit; but
(b)shall apply with any necessary modifications to the treasurer of each such unit so as to make provision for or in connection with requiring the preparation, in respect of each financial year, of a statement of accounts relating to financial matters relating to the unit.
(2)In its application in relation to any such statement of accounts, section 42(2)(b) shall be read as requiring approval—
(a)by the management committee of the unit, if there is one; and
(b)otherwise by an officer of the unit other than its treasurer.
(3)In its application in relation to a party with accounting units or (as the case may be) to any accounting unit, section 42(4)(a) shall be read as if the reference to the gross income or total expenditure of the party were—
(a)to the gross income or total expenditure of the party exclusive of any income or expenditure of any accounting unit, or
(b)to the gross income or total expenditure of the unit,
as the case may be.
4(1)Section 43 shall apply in relation to any accounting unit and its treasurer as it applies in relation to the party and its treasurer.U.K.
(2)In its application in relation to the party or (as the case may be) to any accounting unit, section 43(1) or (2) shall be read as if the reference to the gross income or total expenditure of the party were—
(a)to the gross income or total expenditure of the party exclusive of any income or expenditure of any accounting unit, or
(b)to the gross income or total expenditure of the unit,
as the case may be.
5(1)Section 44 shall apply in relation to any accounting unit and the treasurer, or any other officer, of any such unit as it applies in relation to the party and the treasurer, or any other officer, of the party.U.K.
(2)In sub-paragraph (1) any reference to a treasurer or other officer includes a former treasurer or other officer.
6(1)In the case of any accounting unit whose gross income or total expenditure in a financial year exceeds £25,000, section 45 shall (except so far as it relates to any notification under section 32) apply in relation to the accounting unit and the treasurer of the unit as it applies in relation to the party and the treasurer of the party.U.K.
(2)If the Commission in the case of any other accounting unit at any time so require by notice in relation to any financial year, the treasurer of the unit shall no later than the relevant date send the Commission—
(a)the statement of accounts prepared for that year in accordance with paragraph 3, and
(b)if the unit’s accounts for that year have been audited in accordance with paragraph 4, a copy of the auditor’s report.
(3)In sub-paragraph (2) “the relevant date” means—
(a)if the unit’s accounts for the financial year are not required to be audited in accordance with paragraph 4, the end of the period of three months from the end of that year or (if later) the end of the period of 30 days beginning with the day when the requirement under sub-paragraph (2) is imposed;
(b)if the unit’s accounts for that year are required to be so audited, the end of the period of six months from the end of that year or (if later) the end of the period of three months beginning with the date when the requirement under sub-paragraph (2) is imposed.
(4)If for any special reason the Commission think it fit to do so they may, on an application made to them before the end of the period otherwise allowed under this paragraph for sending a unit’s documents within sub-paragraph (2) for any financial year, by notice extend that period by a further period specified in the notice.
(5)Any reference to section 45 in any of sections 46 to 48 (as they apply in accordance with this Schedule) shall be read as including a reference to sub-paragraph (2) above.
7U.K.Section 46 shall apply in relation to any statement of accounts received by the Commission from an accounting unit as it applies in relation to a statement of accounts received by them from the party.
8(1)Subject to sub-paragraph (2), section 47 shall apply in relation to any accounting unit and the treasurer of any such unit as it applies in relation to the party and the treasurer of the party.U.K.
(2)In a case where paragraph 6(2) applies—
(a)subsection (4) of section 47 shall not apply, and
(b)the relevant period for the purposes of that section (as it applies in accordance with sub-paragraph (1) above) shall instead be the period allowed by paragraph 6(2) and (3) for sending the statement of accounts or auditor’s report to the Commission or, if that period has been extended under paragraph 6(4), that period as so extended.
9(1)Subject to sub-paragraph (2), section 48 shall apply in relation to any accounting unit and the treasurer of any such unit as it applies in relation to the party and the treasurer of the party.U.K.
(2)In its application in relation to any such unit—
(a)section 48(7) shall have effect with the omission of the reference to the registered leader of the party; and
(b)section 48(8) shall accordingly have effect with the omission of paragraphs (a) and (b) and all references to the registered leader of the party.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: