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In a parish having a separate parish council or in a community having a council, whether separate or common, the expenses of the parish meeting or any community meeting shall be paid by the parish or community council.
In a community not having a community council, whether separate or common, the expenses of any community meeting shall be paid by the council of the principal area in which the community is situated.
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Every parish or community council and the chairman of the parish meeting for a parish not having a separate parish council shall keep such accounts as may be prescribed of the receipts and payments of the council or parish meeting, as the case may be.
References in this section to the expenses of a parish or community meeting include references to the expenses of any poll consequent on a parish ... meeting or of a community governance poll (as to which, see paragraph 34(8) of Schedule 12).