{
  "url": "https://openlegislation.uk/political-parties-elections-and-referendums-act-2000/section-121",
  "json_url": "https://openlegislation.uk/political-parties-elections-and-referendums-act-2000/section-121.json",
  "legislation": "ukpga/2000/41",
  "legislation_title": "Political Parties, Elections and Referendums Act 2000",
  "legislation_url": "https://openlegislation.uk/political-parties-elections-and-referendums-act-2000",
  "path": "section/121",
  "kind": "section",
  "number": "121",
  "heading": "Auditor’s report on return.",
  "text": "(1) Where during any referendum period the referendum expenses incurred by or on behalf of a permitted participant exceed £250,000, a report must be prepared by a qualified auditor on the return prepared under section 120 in respect of those expenses.\n(2) The following provisions, namely—\n(a) section 43(6) and (7), and\n(b) section 44,\nshall apply in relation to the appointment of an auditor to prepare a report under subsection (1) or (as the case may be) an auditor so appointed as they apply in relation to the appointment of an auditor to carry out an audit under section 43 or (as the case may be) an auditor so appointed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "S. 121 applied (23.7.2004) by The Regional Assembly and Local Government Referendums Order 2004 (S.I. 2004/1962), art. 7(2), Sch. 3 Pt. 2"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 120-123 modified (16.2.2011) by Parliamentary Voting System and Constituencies Act 2011 (c. 1), s. 19(1), Sch. 1 para. 17(3)(c)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 121 wholly in force at 16.2.2001; s. 121 not in force at Royal Assent, see s. 163(2); s. 121 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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/41/section/121",
    "retrieved_at": "2026-10-29T09:20:25.524976+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}