Referendums (Scotland) Act 2020

Referendum expenses incurred as part of common plan

21 (1) This paragraph applies where—

(a) referendum expenses are incurred by or on behalf of an individual or body during the referendum period,

(b) the expenses are incurred as part of a common plan or other arrangement with one or more other individuals or bodies,

(c) the common plan or arrangement is one whereby referendum expenses are to be incurred by or on behalf of both or all of the individuals or bodies involved in the common plan or arrangement with a view to, or otherwise in connection with, promoting or procuring one particular outcome in the referendum, and

(d) there is a designated organisation in respect of each of the possible outcomes in the referendum.

(2) Subject to sub-paragraph (4), the expenses referred to in sub-paragraph (1)(a) are to be treated for the purposes of paragraphs 19 and 20 as having also been incurred by each of the other individuals or bodies involved in the common plan or arrangement.

(3) This paragraph applies whether or not any of the individuals or bodies involved in the common plan or arrangement is a permitted participant.

(4) Where a designated organisation is involved in the common plan or arrangement, the expenses referred to in sub-paragraph (1)(a)—

(a) so far as—

(i) incurred by or on behalf of an individual or body that is not a permitted participant, and

(ii) the total amount of such expenses incurred by or on behalf of that individual or body does not exceed £10,000,

are to be treated for the purposes of paragraphs 19 and 20 as having been incurred only by the designated organisation,

(b) so far as incurred by or on behalf of a permitted participant other than the designated organisation, are to be treated for the purposes of paragraphs 19 and 20 as having been incurred only by the designated organisation, and

(c) so far as incurred by or on behalf of the designated organisation, are not to be treated for any purposes as having been incurred also by or on behalf of any other individual or body.