Part VI

Controls relating to third party national election campaigns
Chapter II

Financial controls

Code of practice relating to controlled expenditure

Code of practice on controlled expenditure: Scottish Parliament elections
100AA
1
The Commission must prepare a code of practice about the operation of this Part in relation to a Scottish devolved regulated period.
2
The code must in particular set out—
a
guidance on the kinds of expenses which do, or do not, fall within Part 1 of Schedule 8A (qualifying expenses),
b
guidance on determining whether the condition in section 85(2)(b) (promoting or procuring electoral success) is met in relation to expenditure,
c
guidance on determining whether anything provided to, or for the use of, a third party falls to be dealt with in accordance with—
i
section 86 (notional controlled expenditure), or
ii
section 95 and Schedule 11 (donations),
d
examples of when expenditure falls to be dealt with in accordance with section 94(6) (expenditure of a third party in pursuance of an arrangement with one or more other third parties).
3
The Commission may from time to time revise the code.
4
In exercising their functions under this Part, the Commission must have regard to the code (but only in so far as it relates to a general election to the Scottish Parliament and does not relate to a reserved matter (within the meaning of the Scotland Act 1998)).
5
It is a defence for a third party charged with an offence under any provision of this Part, where the offence relates to expenditure incurred or treated as incurred by a third party during a Scottish devolved regulated period, to show—
a
that the code, in the form for the time being issued under section 100BA, was complied with by the third party in determining whether the expenditure is controlled expenditure for the purposes of this Part, and
b
that the offence would not have been committed on the basis of the controlled expenditure as determined in accordance with the code.
6
In this section a “
Scottish devolved regulated period
” means a period in relation to which any limit is imposed by paragraph 5 of schedule 10 (general elections to the Scottish Parliament).
7
Section 100BA sets out consultation and procedural requirements relating to the code or any revised code.
Ss. 100A, 100B and cross-heading inserted (24.11.2022) by Elections Act 2022 (c. 37), ss. 29(1), 67(1); S.I. 2022/1226, reg. 2(c)
S. 100AA inserted (S.) (14.4.2025) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 25(2), 73(2); S.S.I. 2025/106, reg. 2(1)(a), sch. Pt. 1