# Political Parties, Elections and Referendums Act 2000, Section 27: Financial structure of registered party: accounting units.

Extent: E+W+S+N.I.

(1) This section applies where a registered party is a party with accounting units.
(2) For each accounting unit there shall be—
(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
(b) another person who is an officer of the unit registered for the purposes of subsection (3).
(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.

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Source: https://www.legislation.gov.uk/ukpga/2000/41/section/27 (the official version)
Page: https://openlegislation.uk/political-parties-elections-and-referendums-act-2000/section-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.