{
  "url": "https://openlegislation.uk/political-parties-elections-and-referendums-act-2000/section-81",
  "json_url": "https://openlegislation.uk/political-parties-elections-and-referendums-act-2000/section-81.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/81",
  "kind": "section",
  "number": "81",
  "heading": "Auditor’s report on return.",
  "text": "(1) Where during a relevant campaign period the campaign expenditure incurred by or on behalf of a registered party in the relevant part or parts of the United Kingdom exceeds £250,000, a report must be prepared by a qualified auditor on the return prepared under section 80 in respect of that expenditure.\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.\n(3) Subsection (1) of section 80 applies for the purposes of this section as it applies for the purposes of section 80.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 81 wholly in force at 16.2.2001; s. 81 not in force at Royal Assent, see s. 163(2); s. 81 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/81",
    "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."
}