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Britain's political parties spent more than £100m in 2014, new figures from the elections watchdog show.

The Conservatives narrowly outspent Labour in the build-up to this year's general election, declaring £36,9m.

Labour spent £35.3m during the same period, with Lib Dems declaring £8.8m, the SNP £7.2m and UKIP £6.7m.

The Conservatives, Labour and Lib Dems recorded surpluses in 2014 while the SNP and UKIP spent more than they earned, the Electoral Commission said.

Across all parties, £107.5m was received in income against £101.3m in spending.

Two parties were granted an extension to the original 7 July deadline. The Scottish Green Party handed in its accounts on the agreed 31 July deadline.

The BNP missed a second deadline of 7 August and is to be investigated by the commission.