6Information to accompany Part 3 declaration by party

6 Information to accompany Part 3 declaration by party

6 Information to accompany Part 3 declaration by party

(1) The information specified in subclause (2) is to accompany a Part 3 declaration by a party made in accordance with section 15(1)(b) of the Act after the end of the half-year that ends on 30 June.

(2) The following information in respect of the financial year that includes the half-year concerned is specified—

(a) financial records from the party’s accounting records (including the general ledger and subsidiary ledgers),

(b) the chart of accounts,

(c) the trial balance,

(d) statements and reconciliation statements for all accounts held by the party at a bank, credit union or building society,

(e) any other information that is reasonably required to clarify the information provided under paragraphs (a)–(d).

(3) Such accompanying information is to be lodged in the form and manner approved by the Electoral Commission.