53. Must reports from political parties and/or candidates include information on itemized income?

52 (3) The return shall also contain with respect to that candidate – [...]

(d) a statement of all money, securities and equivalent of money received by the election agent from the candidate or any other person for the purposes of election expenses incurred or to be incurred, with a statement of the name of every person from whom they may have been received.

Source: Article 52 (3), Representation of the People Act, 1967 (updated 2015)

Reports from candidates must include itemized information about donation from individuals.

There are no obligations regarding income from other entities, for example from corporate or Trade Unions.

There are no regulations regarding the political parties' finance.