{
  "url": "https://openlegislation.uk/political-parties-elections-and-referendums-act-2000/section-27",
  "json_url": "https://openlegislation.uk/political-parties-elections-and-referendums-act-2000/section-27.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/27",
  "kind": "section",
  "number": "27",
  "heading": "Financial structure of registered party: accounting units.",
  "text": "(1) This section applies where a registered party is a party with accounting units.\n(2) For each accounting unit there shall be—\n(a) a person registered as the treasurer of the unit who shall be responsible for compliance on the part of the unit with the provisions of Parts 3, 4 and 4A so far as relating to it; and\n(b) another person who is an officer of the unit registered for the purposes of subsection (3).\n(3) Section 24(6), (8) and (9) shall apply in relation to a person registered as treasurer of an accounting unit as they apply in relation to a person registered as treasurer of the party, except that in section 24(6) the reference to the appropriate person shall be read as a reference to the officer of the unit who is registered for the purposes of this subsection.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 27(2)(a) substituted (11.9.2006 for E.W.S. for certain purposes, 1.7.2008 for N.I. and otherwise prosp.) by Electoral Administration Act 2006 (c. 22), ss. 74(1), 77(2), Sch. 1 para. 141; S.I. 2006/1972, art. 3, Sch. 1 paras. 24, 25(m)(ii) (subject to art. 4, Sch. 2) (as amended by S.I. 2006/2268, art. 4); S.I. 2008/1656, art. 2 (subject to art. 3, Sch. 1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 27 wholly in force at 16.2.2001; s. 27 not in force at Royal Assent and in force at 14.12.2000 for specified purposes, see s. 163(2)(4); s. 27 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/27",
    "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."
}