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Political Parties, Elections and Referendums Act 2000

Section 73 : Notional campaign expenditure

145.The Neill Committee’s report recommended that national expenditure limits should cover benefits in kind as well as cash expenditure and that the nature and value of such benefits in kind should be itemised separately in parties’ accounts of expenditure. Subsection (1) therefore provides that campaign expenditure includes (in addition to direct expenditure by a registered party) benefits in kind (ie. property, services or facilities provided free of charge or at a discount of more than 10% of their market value) conferred on a party by a third person. Subsection (6) requires that any such benefits in kind must be accounted for by means of a declaration, which will be included in the return of election expenditure required under section 80, as to the value of the benefit (except where its market value, or the difference between what the party pays and its value, is £200 or less).

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