• “accounting unit” and “party with accounting units” shall be construed in accordance with section 26(11);

• “bequest” includes any form of testamentary disposition;

• “body”, without more, means a body corporate or any combination of persons or other unincorporated association;

• “broadcaster” has the meaning given by section 37(2);

• “business” includes every trade, profession and occupation;

• “central organisation”, in relation to a registered party, shall be construed in accordance with section 26(11);

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• “the Commission” means the Electoral Commission;

• [F2“contravention” includes a failure to comply, and cognate expressions shall be construed accordingly;]

• “document” means a document in whatever form it is kept;

• “enactment” includes—

  (a)

  any provision of an Act (including this Act),

  (b)

  any provision of or of any instrument made under Northern Ireland legislation, and

  (c)

  any provision of subordinate legislation (within the meaning of the M1Interpretation Act 1978);

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• “exempt trust donation” has the meaning given by section 162;

• “functions” includes powers and duties;

• F1...

• F1...

• F1...

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• “the Great Britain register” and “the Northern Ireland register” mean the registers of political parties referred to in section 23(2)(a) and (b) respectively;

• “local election”, in relation to Northern Ireland, means a local election within the meaning of the Electoral Law Act (Northern Ireland) 1962;

• “local government election” means a local government election within the meaning of section 191, 203 or 204 of the Representation of the M2People Act 1983 or an election under Part II of the Local Government Act 2000 for the return of an elected mayor;

• “market value”, in relation to any property, means the price which might reasonably be expected to be paid for the property on a sale in the open market;

• “minor party” means (in accordance with section 34(1)) a party registered in the Great Britain register in pursuance of a declaration falling within section 28(2)(d);

• “modifications” includes additions, omissions and amendments, and “modify” shall be construed accordingly;

• “organisation” includes any body corporate and any combination of persons or other unincorporated association;

• “property” includes any description of property, and references to the provision of property accordingly include the supply of goods;

• “qualified auditor” means (subject to subsection (2))

  (a)

  [F3a person who is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006;] F1...

  (b)

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• “record” means a record in whatever form it is kept;

• “registered party” means a party registered under Part II of this Act;

• [F2“restriction” includes prohibition;]

• “treasurer”, in relation to a registered party, means registered treasurer.

(2)A person is not a qualified auditor in relation to any registered party or any other body or individual if he is—

(a)a member of the party or body or the individual himself, or

(b)an officer or employee of the party, body or individual.

• For this purpose “officer or employee” does not include an auditor.

(3)References in this Act to a person standing for election in the name of a registered party shall be construed in accordance with section 22(6).

(4)References in this Act (in whatever terms) to payments out of public funds are references to any of the following, namely—

(a)payments out of—

(i)the Consolidated Fund of the United Kingdom, the Scottish Consolidated Fund [F4, the Welsh Consolidated Fund] or the Consolidated Fund of Northern Ireland, or

(ii)money provided by Parliament or appropriated by Act of the Northern Ireland Assembly;

(b)payments by—

(i)any Minister of the Crown, the Scottish Ministers [F5, the Welsh Ministers] or any Minister within the meaning of the M3Northern Ireland Act 1998,

(ii)any government department (including a Northern Ireland department) [F6, the Welsh Assembly Government] or any part of the Scottish Administration F7. . .

(iii)F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(c)payments by the Scottish Parliamentary Corporate Body [F9, the National Assembly for Wales Commission] or the Northern Ireland Assembly Commission; and

(d)payments by the Electoral Commission;

and references in this Act (in whatever terms) to expenses met, or things provided, out of public funds are references to expenses met, or things provided, by means of any such payments.

(5)References in this Act to conditions, in the context of grants being made subject to conditions, include conditions requiring repayment of the grants in specified circumstances.

F10(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F10(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .