[96A Statement of accounts]

[96A  Statement of accounts]

[(1)     Where—

(a)     a 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)     the period is one in relation to which any limit is imposed by paragraph 3, 9, 10 or 11 of Schedule 10 (periods involving parliamentary general elections),

the responsible person must, subject to subsections (8) and (9), also prepare a statement of accounts in respect of the regulated period.

(2)     A statement of accounts under this section must include—

(a)     a statement of the income and expenditure of the third party for the regulated period, and

(b)     a statement of its assets and liabilities at the end of that period.

(3)     A statement

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