31.—(1) Subject to paragraph (4), no payment (of whatever nature) may be made by—
(a)a candidate at a PCC election, or
(b)any other person,
in respect of election expenses incurred by or on behalf of the candidate unless it is made by or through the candidate's election agent.
(2) Every payment made by an election agent in respect of any election expenses must, except where less than £20, be vouched for by a bill stating the particulars or by a receipt.
(3) The references in paragraphs (1) and (2) to an election agent are to be taken as references to the election agent acting by himself or herself or by a sub-agent.
(4) This article does not apply to—
(a)any expenses which are, in accordance with article 32(1) or (2), 37(6) or 38(2), paid by the candidate,
(b)any expenses which are paid in accordance with article 32(4) by a person authorised as mentioned in that provision,
(c)any expenses included in a declaration made by the election agent under article 33, or
(d)any expenses which are to be regarded as incurred by or on behalf of the candidate by virtue of article 50(5).
(5) A person who makes any payment (of whatever nature) in contravention of paragraph (1) is guilty of an illegal practice.