32(1)For the purposes of this schedule, sponsorship is provided in relation to a permitted participant if—S
(a)any money or other property is transferred to the permitted participant or to any person for the benefit of the permitted participant, and
(b)the purpose (or one of the purposes) of the transfer is (or must, having regard to all the circumstances, reasonably be assumed to be)—
(i)to help the permitted participant with meeting, or to meet, to any extent any defined expenses incurred or to be incurred by or on behalf of the permitted participant, or
(ii)to secure that to any extent any such expenses are not so incurred.
(2)In sub-paragraph (1), “defined expenses” means expenses in connection with—
(a)any conference, meeting or other event organised by or on behalf of the permitted participant,
(b)the preparation, production or dissemination of any publication by or on behalf of the permitted participant, or
(c)any study or research organised by or on behalf of the permitted participant.
(3)The following do not, however, constitute sponsorship by virtue of sub-paragraph (1)—
(a)the making of any payment in respect of—
(i)any charge for admission to any conference, meeting or other event, or
(ii)the purchase price of, or any other charge for access to, any publication,
(b)the making of any payment in respect of the inclusion of an advertisement in any publication where the payment is made at the commercial rate payable for the inclusion of such an advertisement in any such publication.
(4)In this paragraph “publication” means a publication made available in whatever form and by whatever means (whether or not to the public at large or any section of the public).