85.1. An independent candidate who solicits and collects contributions after polling day or who, after submitting his return of election expenses, has amounts of money or goods in his election fund, must submit a return to the treasurer for the period ending on the next 31 December.
The return must be submitted not later than 1 April of the year following each financial period in which contributions have been solicited and collected or in which amounts of money or goods remain in the candidate’s election fund.
The return must be submitted in accordance with section 85 and be accompanied with the same documents.