(1)Where—
(a)any return falls to be prepared under section 96 in respect of controlled expenditure incurred by or on behalf of a recognised third party during a regulated period, and
(b)an auditor’s report on it falls to be prepared under section 97(1),
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 that period.
(2)In the case of any other return falling to be prepared under section 96 in respect of controlled expenditure incurred by or on behalf of a recognised third party during a regulated period, the responsible person shall deliver the return to the Commission within three months of the end of that period.
[F1(2A)Where a statement of accounts falls to be prepared under section 96A, the responsible person must deliver—
(a)the statement, and
(b)if an auditor's report on the statement falls to be prepared under section 97(1A), that report,
to the Commission before the end of the period of 6 months beginning with the end of the period under subsection (1) or (2) for the delivery of the relevant section 96 return.
(2B)“The relevant section 96 return” means the return mentioned in section 96A(1)(a) which gives rise to the duty to prepare the statement of accounts.]
(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 92(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 order of the court giving the leave.
(4)The responsible person in the case of a recognised third party commits an offence if, without reasonable excuse, he—
(a)fails to comply with the requirements of subsection (1) or (2) in relation to any return or report to which that subsection applies; or
[F2(aa)fails to comply with the requirements of subsection (2A) in relation to any statement or report to which that subsection applies; or]
(b)delivers a return which does not comply with the requirements of section 96(2) or (3); or
[F3(ba)delivers a statement which does not comply with the requirements of section 96A(2) or (3); or]
(c)fails to comply with the requirements of subsection (3) in relation to a return under that subsection.
Textual Amendments
F1S. 98(2A)(2B) inserted (30.1.2014) by Transparency of Lobbying, Non-Party Campaigning and Trade Union Administration Act 2014 (c. 4), ss. 35(5), 45(3)(b) (with s. 46(1)(2))
F2S. 98(4)(aa) inserted (30.1.2014) by Transparency of Lobbying, Non-Party Campaigning and Trade Union Administration Act 2014 (c. 4), ss. 35(6)(a), 45(3)(b) (with s. 46(1)(2))
F3S. 98(4)(ba) inserted (30.1.2014) by Transparency of Lobbying, Non-Party Campaigning and Trade Union Administration Act 2014 (c. 4), ss. 35(6)(b), 45(3)(b) (with s. 46(1)(2))
Commencement Information
I1S. 98 wholly in force at 16.2.2001; s. 98 not in force at Royal Assent, see s. 163(2); s. 98 in force at 16.2.2001 by S.I. 2001/222, art. 2, Sch. 1 Pt. I (subject to transitional provisions in Sch. 1 Pt. II)