(1)This section applies where, in the case of a registered party—
(a)either—
(i)property is transferred to the party free of charge or at a discount of more than 10 per cent. of its market value, or
(ii)property, services or facilities is or are provided for the use or benefit of the party free of charge or at a discount of more than 10 per cent. of the commercial rate for the use of the property or for the provision of the services or facilities, and
(b)the property, services or facilities is or are made use of by or on behalf of the party in circumstances such that, if any expenses were to be (or are) actually incurred by or on behalf of the party in respect of that use, they would be (or are) campaign expenditure incurred by or on behalf of the party.
(2)Where this section applies, an amount of campaign expenditure determined in accordance with this section (“the appropriate amount”) shall be treated, for the purposes of this Part, as incurred by the party during the period for which the property, services or facilities is or are made use of as mentioned in subsection (1)(b).
This subsection has effect subject to subsection (9).
(3)Where subsection (1)(a)(i) applies, the appropriate amount is such proportion of either—
(a)the market value of the property (where the property is transferred free of charge), or
(b)the difference between the market value of the property and the amount of expenses actually incurred by or on behalf of the party in respect of the property (where the property is transferred at a discount),
as is reasonably attributable to the use made of the property as mentioned in subsection (1)(b).
(4)Where subsection (1)(a)(ii) applies, the appropriate amount is such proportion of either—
(a)the commercial rate for the use of the property or the provision of the services or facilities (where the property, services or facilities is or are provided free of charge), or
(b)the difference between that commercial rate and the amount of expenses actually incurred by or on behalf of the party in respect of the use of the property or the provision of the services or facilities (where the property, services or facilities is or are provided at a discount),
as is reasonably attributable to the use made of the property, services or facilities as mentioned in subsection (1)(b).
(5)Where the services of an employee are made available by his employer for the use or benefit of a registered party, then for the purposes of this section the amount which is to be taken as constituting the commercial rate for the provision of those services shall be the amount of the remuneration or allowances payable to the employee by his employer in respect of the period for which his services are made available (but shall not include any amount in respect of contributions or other payments for which the employer is liable i respect of the employee).
(6)Where an amount of campaign expenditure is treated, by virtue of subsection (2), as incurred by or on behalf of a party during any period the whole or part of which falls within any period which is, in relation to the party, a relevant campaign period for the purposes of section 80, then—
(a)the amount mentioned in subsection (7) shall be treated as incurred by or on behalf of the party during the relevant campaign period, and
(b)the treasurer or a deputy treasurer appointed under section 74 shall make a declaration of that amount,
unless that amount is not more than £200.
(7)The amount referred to in subsection (6) is such proportion of the appropriate amount (determined in accordance with subsection (3) or (4)) as reasonably represents the use made of the property, services or facilities as mentioned in subsection (1)(b) during the relevant campaign period.
(8)A person commits an offence if he knowingly or recklessly makes a false declaration under subsection (6).
(9)No amount of campaign expenditure shall be regarded as incurred by virtue of subsection (2) in respect of—
(a)the transmission by a broadcaster of a party political broadcast;
(b)any facilities provided in accordance with any right conferred on candidates or a party at an election by any enactment; or
(c)the provision by any individual of his own services which he provides voluntarily in his own time and free of charge.
(10)In subsections (1), (3), (4) and (5) any reference to anything done by or in relation to a registered party includes a reference to anything done by or in relation to any accounting unit of the party; and section 50(6) and (8)(a) shall apply with any necessary modifications for the purpose of determining, for the purposes of subsection (1), whether property is transferred to a registered party or to any such unit.
[F1(11)The reference in subsection (9)(a) to a broadcaster includes a reference to the Gibraltar Broadcasting Corporation.]
Textual Amendments
F1S. 73(11) inserted (5.2.2004) by The European Parliamentary Elections (Combined Region and Campaign Expenditure) (United Kingdom and Gibraltar) Order 2004 (S.I. 2004/366), arts. 1(2), 4(2), Sch. para. 18
Commencement Information
I1S. 73 wholly in force at 16.2.2001; s. 73 not in force at Royal Assent, see s. 163(2); s. 73 in force at 16.2.2001 by S.I. 2001/222, art. 2, Sch. 1 Pt. I (subject to transitional provisions in Sch. 1 Pt. II)