(1) This section applies to a person who—
(a) is an unregistered promoter:
(b) has been an unregistered promoter at any time during the regulated period.
(2) A promoter to whom this section applies must take all reasonable steps to keep the records, documents, and accounts that are necessary to enable verification of the referendum expenses incurred in relation to a referendum advertisement promoted while the promoter is not registered.
(3) Despite section 5, subsection (2) of this section applies until whichever is the earlier of—
(a) the close of the day that is 3 years after polling day for the general election; or
(b) if a fresh referendum is held under section 26, the close of the day that is 3 years after the date on which the result of the fresh referendum is declared.