||<p>The Political Parties, Elections and Referendums Act 2000 requires registered political
parties to report cash and non-cash donations and borrowing to the Electoral Commission
on a quarterly basis. Parliament made it an offence to deliver, without reasonable
excuse, donation reports that are inaccurate or miss the statutory deadline. Parliament
also gave the Commission investigation and sanction powers for these, and other, offences.
The Commission investigates and where appropriate sanctions inaccurate or late donation
reports in line with its Enforcement Policy.</p>