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(1)Each return prepared under section 96 in respect of controlled expenditure incurred by or on behalf of a recognised third party during a regulated period must, when delivered to the Commission, be accompanied by a declaration which complies with subsections (2) and (3) and is signed by the responsible person.
(2)The declaration must state-
(a)that the responsible person has examined the return in question;
(b)that to the best of his knowledge and belief-
(i)it is a complete and correct return as required by law, and
(ii)all expenses shown in it as paid have been paid by him or a person authorised by him.
(3)The declaration must also state, in a case where the third party either is not a registered party or is a minor party, that-
(a)all relevant donations recorded in the return as having been accepted by the third party are from permissible donors, and
(b)no other relevant donations have been accepted by the third party in respect of the relevant election or elections which took place during the regulated period.
(4)A person commits an offence if-
(a)he knowingly or recklessly makes a false declaration under this section; or
(b)subsection (1) is contravened at a time when he is the responsible person in the case of the recognised third party to which the return relates.
(5)In this section "relevant donation" has the same meaning as in Schedule 11.