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(1)If in the case of a registered party—
(a)any requirements of regulations under section 42(2)(a) are 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 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)It is a defence for a person charged with an offence under subsection (1) to prove that he took all reasonable steps, and exercised all due diligence, to ensure (as the case may be)—
(a)that the requirements mentioned in subsection (1)(a) were complied with in relation to the statement of accounts, or
(b)that the document mentioned in subsection (1)(b) would be delivered to the Commission before the end of the relevant period.
(3)It is also a defence for a person charged with an offence under subsection (1) to prove—
(a)that any failure to comply with the requirements mentioned in subsection (1)(a) was attributable to things done or omitted to be done at a time before he became the treasurer of the party, and
(b)that he took all reasonable steps, and exercised all due diligence, to overcome the consequences of the acts or omissions.
(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.
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