14(1)No payment (of whatever nature) may be made in respect of any referendum expenses incurred or to be incurred by or on behalf of a permitted participant except by—S
(a)the responsible person, or
(b)a person authorised in writing by the responsible person.
(2)A payment made in respect of any such expenses by a person within paragraph (a) or (b) of sub-paragraph (1) must be supported by an invoice or a receipt unless the amount of the payment does not exceed £200.
(3)Where a person within paragraph (b) of sub-paragraph (1) makes a payment to which sub-paragraph (2) applies, the person must, as soon as possible after making the payment, deliver to the responsible person—
(a)notification that the payment has been made, and
(b)the supporting invoice or receipt.
(4)A person commits an offence if, without reasonable excuse, the person—
(a)makes a payment in contravention of sub-paragraph (1), or
(b)contravenes sub-paragraph (3).
(5)A person who commits an offence under sub-paragraph (4) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.