Please see our guidance for non-party campaigners for additional guidance about the laws that apply in the lead up to UK Parliamentary general elections
Non-party campaigner Code of Practice
About this Code
Background
This Code of Practice has been issued by the Secretary of State under section 100B of the Political Parties, Elections and Referendums Act 2000 (‘PPERA’).
The draft Code was prepared by the Electoral Commission (the ‘Commission’) in accordance with sections 100A and 100B PPERA following consultation with interested persons and bodies including the Speaker's Committee and the Levelling Up, Housing and Communities Committee.
The report on the consultation process can be found on the Commission’s website.
A draft was approved by the Secretary of State and laid before the UK Parliament in accordance with section 100B PPERA.
The Commission must have regard to this Code when exercising its functions under Part 6 PPERA and may revise it from time to time in accordance with section 100A(3) PPERA.
Elections covered by this Code
This Code applies to UK Parliamentary general elections (UKPGE) and Northern Ireland Assembly elections1 .
It does not apply to elections to the Senedd or Scottish Parliament unless the regulated period (the period when the spending laws apply) for either of those elections overlaps with the regulated period for a UKPGE (a ‘combined regulated period’).
Purpose of this Code
This Code explains the operation of Part 6 PPERA for third parties during the regulated period for a UKPGE or Northern Ireland Assembly election or a combined regulated period. The Commission and this Code calls third parties ‘non party campaigners’.
In particular, this Code sets out:
- what a non-party campaigner is
- what non-party campaigning is
- the kinds of expenses which are qualifying expenses
- the circumstances in which expenses are or are not to be regarded as incurred for the purpose of promoting or procuring electoral success
- the kinds of expenditure which will be dealt with as notional controlled expenditure or donations
- the circumstances which will be regarded as joint campaigning
- the operation of the rules on targeted controlled expenditure
- the recording and reporting requirements (including for combined regulated periods).
This Code and other guidance published by the Commission
This Code is statutory guidance.
This Code is different from other types of guidance that the Commission publishes because it has been approved by Parliament.
The Commission also publishes non-statutory guidance about expenses incurred by non-party campaigners and publishes up to date guidance about what elections are being held and which laws apply on its website.
Where this Code or any related guidance says that something must be done, this means that it is a requirement in either primary or secondary legislation.
Offences and defence
Section 100A(5) PPERA provides a defence for a non-party campaigner charged with an offence under Part 6 PPERA.
It is a defence for a non-party campaigner to show that they complied with this Code in determining whether their campaign activity was regulated2 .
What are the consequences of breaching this Code?
Breaches of the laws explained in this Code may lead to an offence being committed by the non-party campaigner, the responsible person or the individual spending the money. Committing an offence may result in a fine or prosecution.
What is a non-party campaigner?
Some individuals and organisations that are not registered political parties campaign for or against political parties or candidates or on issues around elections, without standing candidates themselves.
In electoral law, these individuals and organisations are defined as third parties. The Commission calls them non-party campaigners.
There are laws that non-party campaigners must follow on campaign spending, donations, and reporting.
Many individuals and organisations campaign in the run up to elections and meet the definition of a non-party campaigner but are not covered by the regulatory regime.
Who is covered by the law
The laws on spending and donations apply to non-party campaigners who spend more than £700 on regulated campaign activity.
Non-party campaigners intending to spend more than £10,000 on regulated campaign activity must submit a notification to the Commission following which they will appear on the register of notifications3 . Only certain types of entities can submit a notification to the Commission4 .
Registered non-party campaigners and the responsible person
Once a non-party campaigner appears on the register of notifications, the Commission refers to them as a ‘registered non-party campaigner’.
When a non-party campaigner registers with the Commission, they must appoint a ‘responsible person’. The responsible person is legally responsible for compliance with the laws in PPERA5 .
If an individual registers as a non-party campaigner, there is no need to appoint a responsible person as they are automatically the responsible person.
Non-UK individuals and organisations
Individuals and organisations that are not based in the UK or are not on a UK electoral register are not permitted to spend more than £700 on regulated campaign activity6 .
A non-party campaigner can only spend more than £700 on regulated campaign activity if they are:
- listed in section 88(2) PPERA as eligible to give a notification to the Commission or
- an unincorporated association with the requisite UK connection7 .
An unincorporated association has ‘the requisite UK connection’ if it consists of two or more persons, all of whom are registered overseas electors8 .
For example, an unincorporated association formed of five individuals living outside the United Kingdom, all of whom are registered as overseas electors, would have ‘the requisite UK connection’. The unincorporated association is permitted to spend more than £700 on regulated campaign activity. See section on notification and reporting requirements.
If an additional individual joined the unincorporated association, and was not registered as an overseas elector, the unincorporated association would no longer have the requisite UK connection. The unincorporated association would not be permitted to spend more than £700 on regulated campaign activity.
What is non-party campaigning?
The non-party campaigning laws only apply to regulated campaign activity. Not all non-party campaign activities are regulated.
Activities that may be regulated
Spending on the following activities is regulated if (i) it occurs in relation to a general campaign during a regulated period and (ii) meets the purpose test:
- press conferences or other media events organised by the non-party campaigner
- transport in connection with publicising the campaign
- production or publication of campaign material which is made available to the public at large or any section of the public
- canvassing and market research seeking views or information from members of the public
- public rallies or other public events9 .
See section on ‘the public’ for the meaning of the public for the purpose of regulated campaign activities.
Regulated period
Spending by non-party campaigners is regulated in the period before a UKPGE and Northern Ireland Assembly elections. This is defined in PPERA as the ‘regulated period.
UK Parliamentary general elections
The regulated period for non-party campaigners at a UKPGE is the 365 day period leading up to and including polling day10 .
An election to the UK Parliament may be called at any time during the maximum five-year Parliamentary term.
Where the period of time between the announcement of an election and polling day is shorter than the length of the regulated period, the regulated period will still run for 365 days. The regulated period will be applied retrospectively and will cover a period before the election was announced.
Spending on campaign activities that take place during the retrospective regulated period, but prior to the announcement of an election, may be regulated. See section on the purpose test and the retrospective regulated period.
Where a second UKPGE is held within 365 days of the previous election, the second regulated period will start on the day after the first polling day and will run up to and including the second polling day11 .
Northern Ireland Assembly elections
The regulated period for non-party campaigners at a Northern Ireland Assembly general election is the four months immediately before polling day.
In the event of an extraordinary election, the regulated period starts on the day on which the extraordinary poll is announced12 .
Senedd and Scottish Parliamentary elections
The regulated period for a Senedd or Scottish Parliamentary election may be relevant if it overlaps with the regulated period for a UKPGE. Where two or more regulated periods overlap, a combined regulated period applies to the relevant part of the UK.
Combined regulated periods
This Code applies to combined regulated periods. Spending by non-party campaigners in the relevant part of the UK is regulated for the whole of the combined regulated period.
Purpose test
Spending on campaign activities by non-party campaigners is only regulated if it can reasonably be regarded as intended to promote or procure the electoral success of:
- one or more political parties
- political parties or candidates who support or do not support particular policies or
- another particular category of candidates13
by influencing voters at an upcoming relevant election to vote in a particular way. See definition of relevant elections in Annex B.
Whether an activity can reasonably be regarded as intending to influence voters to vote in a particular way is commonly known as the ‘purpose test’.
The purpose test must be applied at the time, or in the event of a retrospective regulated period as if at the time, spending on the activity is incurred. If spending was incurred prior to the regulated period but the activity takes place during the regulated period, the purpose test must be applied at the time the activity takes place.
While these are not set out in PPERA, there are a number of factors that can help to determine whether campaign activity can be reasonably regarded as intended to influence voters to vote in a particular way at an upcoming election. These are:
- Call to action
- Tone
- Context and timing
- How a reasonable person would see the activity
No single factor on its own will determine whether or not a particular campaign activity meets the purpose test. Rather all of the relevant factors taken together will determine whether a campaign activity meets the purpose test.
The Commission uses these factors when considering whether an activity meets the purpose test.
1. Call to action
A campaign that involves a call to action to voters to vote in a particular way at an upcoming election is likely to be reasonably regarded as promoting electoral success for a particular party or category of candidates and so meets the purpose test. The call to action may be explicit, or implicit.
A campaign that explicitly promotes particular parties or candidates, or implicitly promotes certain political parties or candidates over others, is likely to meet the purpose test.
It is unlikely that a public campaign without an explicit or implicit call to action to voters will meet the purpose test.
2. Tone
A campaign that is positive or negative towards a political party or parties, a category of candidates or a policy closely and publicly associated with a party or category of candidate is likely to be reasonably regarded as intending to influence voters to vote in a particular way and so meet the purpose test.
A campaign that makes a voter think of a particular political party or category of candidates is likely to be regarded as intended to influence voters to vote in a particular way and so meets the purpose test.
3. Context and timing
A campaign on an issue or policy that is a prominent issue at the time the campaign activity takes place, that also meets the other factors, is likely to be reasonably regarded as promoting the electoral success of a particular party or category of candidates and so meet the purpose test.
A campaign that starts close to the date of an election and also meets the other factors, is more likely to be reasonably regarded as intending to influence voters to vote in a particular way at the upcoming election.
An ongoing campaign is unlikely to be reasonably regarded as intending to influence voters to vote in a particular way at the election.
4. How a reasonable person would see the activity
Campaign activity will only meet the purpose test if a reasonable person would regard the activity as intending to influence voters to vote in a particular way at an upcoming election.
Multi-purpose campaigns
An activity that meets the purpose test, may have other aims as well as being ‘reasonably regarded as intended to influence how people vote’.
It is immaterial whether an activity can reasonably be regarded as intended to achieve another purpose or purposes if it can also be reasonably regarded as intending to influence voters to vote in a particular way14 .
For example, a campaign activity is intended to achieve two purposes, purpose X and purpose Y. If purpose X meets the purpose test, it is irrelevant that purpose Y does not also meet the purpose test.
Retrospective regulated period
Where a regulated period is applied retrospectively, any pre-announcement activity will only be regulated if, at the time it was carried out, it could reasonably be regarded as intending to influence voters to vote in a particular way at a relevant election15 . See definition of relevant election in Annex B.
If there are no upcoming relevant elections, an ongoing campaign on a particular issue is unlikely to be reasonably regarded as intending to influence voters to vote in a particular way. A campaign activity that is focused on an issue rather than on how a voter should vote, is unlikely to meet the purpose test if there are no upcoming relevant elections.
Campaign activity will only be regulated as a result of a retrospective regulated period in either of the following circumstances:
- Campaign activity that meets the purpose test in any relevant election that is taking place at the time of the activity, even if it is not a UK Parliamentary election or a Northern Ireland Assembly election, will be regulated if a retrospective regulated period is applied.
- An activity that is campaigning for the next election, regardless of what election that is, and meets the purpose test, will be regulated if a retrospective regulated period is applied.
See section on campaign activity before an election is announced.
Meaning of ‘the public’
The meaning of ‘the public’ will need to be considered in relation to the following campaign activities when determining whether spending on the activity is regulated:
- canvassing and market research of the public
- public rallies and events
- the production or publication of material
‘The public’ has no statutory definition and therefore needs to be considered in its ordinary meaning.
Canvassing and market research
Canvassing and market research that meets the purpose test and take place during a regulated period will only be regulated campaign activity if it seeks the views of or information from the general public.
Rallies and events
Rallies and events that meet the purpose test and take place during a regulated period will only be regulated campaign activity if they are open for anyone to hear, see or attend.
Where access to the rally or public event is limited by the non-party campaigner so that the general public are unable to take part, this will not be regulated.
The production or publication of material
Campaign material will only be regulated campaign activity if the material is made available to the public or any section of the public by the non-party campaigner.
Whether the material is publicly available is determined by who has access to that material:
Campaign material that is made available to the public or a section of the public
Campaign material that is made available for the public or a section of the public to hear or see will be public and will be regulated campaign activity if it also meets the purpose test and takes place during a regulated period. This applies regardless of the means by which the material is distributed.
Campaign material that is only made available to people who have chosen to receive the information
Campaign material that is only made available by the non-party campaigner to a closed group of members or people who have chosen to receive the information, will not be regulated.
Where access to campaign material is limited in such a way that the public would not be able to access that material, this is not regulated campaign activity. This applies regardless of the means by which the material is distributed, for example by print or digitally.
Where access to campaign material is restricted by the non-party campaigner to a group of people who have signed up to receive that material, those activities will not be regulated. For example, where access is restricted to members, or supporters, this will not be regulated.
What are the notification and reporting requirements?
Notification threshold
Non-party campaigners intending to spend more than £10,000 on regulated campaign activity in the period before a UKPGE or a Northern Ireland Assembly election must submit a notification to the Commission16 . The Commission calls this the ‘notification threshold’.
Eligible non-party campaigners
Only individuals or organisations described in s.88(2) PPERA are eligible to submit a notification to the Commission.
Organisations are prohibited from registering as both a non-party campaigner and a political party17 .
Non-party campaigners are not permitted to spend more than £700 on regulated campaign activity unless they are:
- eligible to give a notification to the Commission by virtue of s.88(2) PPERA, or
- an unincorporated association with the requisite UK connection18 .
An unincorporated association has ‘the requisite UK connection’ if it consists of two or more persons, all of whom are registered overseas electors19 . See section on non-UK individuals and organisations.
A non-party campaigner that is permitted to spend more than £700 on regulated campaign activity may spend up to £10,000 across the UK without notifying the Commission20 .
Before spending more than £10,000 on regulated campaign activity across the UK, a non-party campaigner must submit a notification to the Commission21 . An unincorporated association with the requisite UK connection is not eligible to submit a notification to the Commission and so is not permitted to spend more than £10,000.
Non-party campaigners taking part in a joint campaign may meet the notification threshold as a result of the rules on joint campaigning, without incurring spending directly themselves. See section on joint campaigning.
Reporting thresholds
Registered non-party campaigners who spend more than:
- £20,000 in England, or
- £10,000 in Scotland, Wales or Northern Ireland
must record and report their spending and donations22 . These are known as the reporting thresholds. They are defined as the ‘lower tier spending limits’ in PPERA23 .
Notifying the Commission
All non-party campaigners who submit a notification to the Commission are subject to the reporting requirements when their spending meets the reporting thresholds.
Non-party campaigners that meet the notification threshold but do not intend to spend more than the reporting thresholds, may, at the time of notification, submit a declaration to that effect24 .
If no statement is made by the non-party campaigner at the time of notification, the non-party campaigner will be subject to the reporting requirements if they meet the reporting thresholds25 .
Non-party campaigners taking part in a joint campaign may meet the reporting thresholds as a result of the rules on joint campaigning, without incurring spending directly themselves. See section on joint campaigning.
Non-party campaigners that are not subject to the reporting requirements
Registered non-party campaigners who include a declaration that they do not intend to spend more than the reporting thresholds are not required to report their spending or donations as long as their spending does not exceed the reporting thresholds. They are still subject to the law on permissibility of donations.
Once a non-party campaigner is registered, they may withdraw their statement that they do not intend to spend more than the reporting thresholds if their spending intentions change following registration26 .
It is an offence to incur controlled expenditure in excess of the reporting thresholds if the non-party campaigner has notified the Commission that they would not spend more than those limits27 . Any non-party campaigner doing so would also become subject to the reporting requirements28 .
Maximum spending limit for non-party campaigners
There are spending limits that restrict the total amount a non-party campaigner can spend on regulated campaign activity during a regulated period. These spending limits vary depending on the particular election and are set out in Schedule 10 PPERA.
Reporting requirements
All registered non-party campaigners must comply with the laws on spending and accepting donations. Only registered non-party campaigners who meet the reporting thresholds must report their spending and donations.
Spending up to £250,000
Registered non-party campaigners who meet the reporting thresholds and who spend up to £250,000 must submit a spending return that details their spending on regulated campaign activity and any donations received for the purpose of meeting spending on regulated campaign activity29 . The spending return must be submitted to the Commission within three months of the end of the relevant regulated period.
More than £250,000
Registered non-party campaigners who spend more than £250,000 on regulated campaign activity must submit a spending return that details their spending on regulated campaign activity and any donations received for the purpose of meeting spending on regulated campaign activity. In addition, the spending return must be accompanied by an auditors’ report30 . The spending return accompanied by an auditors’ report must be submitted to the Commission within six months of the end of the relevant regulated period.
Reporting donations
Registered non-party campaigners who are required to submit a spending return must include any donations received for the purpose of meeting spending on regulated campaign activity31 . See section on donations.
UK parliamentary general elections
When a UK parliamentary term reaches its fourth anniversary, registered non-party campaigners who meet the reporting threshold, must submit quarterly donation reports to the Commission32 .
The quarterly report must include details of all reportable donations. If a non-party campaigner has not received any reportable donations during the relevant reporting period, no quarterly report is required33 .
In the period between the dissolution of Parliament for a general election and polling day, registered non-party campaigners must also submit weekly donation reports to the Commission34 . The weekly donation report must include details of any relevant donations received with a value of more than £7,500 (a ‘substantial donation’)35 .
If a registered non-party campaigner does not receive any substantial donations during the relevant reporting period, no weekly report is required36 .
Weekly reports are not required by registered non-party campaigners who do not meet the reporting threshold.
Statement of accounts
A registered non-party campaigner who meets the reporting threshold at a UKPGE, must prepare a statement of accounts for the regulated period unless:
- the non-party campaigner is an individual
- the non-party campaigner has prepared a statement of accounts for another legal purpose that covers the regulated period37
What type of spending is controlled expenditure?
Controlled expenditure is any spending incurred in respect of regulated campaign activity. Schedule 8A PPERA sets out the list of qualifying expenses that fall within the regulatory regime.
General guidance
Campaign activity before an election is announced
An ongoing campaign on a particular issue that was carried out before an election was announced is unlikely to be reasonably regarded as intending to influence voters to vote in a particular way at an upcoming election if there is no upcoming election.
If an ongoing campaign continues unchanged once the election is announced, it is unlikely to be considered regulated campaign activity.
If activity around an ongoing campaign increases or is altered in the run up to an election in a way that means the activity meets the purpose test, i.e. the activity could now be reasonably regarded as intending to influence voters to vote in a particular way, it may be considered regulated campaign activity. From the point the campaign is considered regulated campaign activity, only the costs associated with that campaign are likely to be controlled expenditure and must be treated as such.
A campaign may still be considered regulated campaign activity where it is intended to achieve another purpose other than influencing voters if the campaign can be reasonably regarded as intending to influence voters to vote in a particular way at an upcoming election.
Re-using items paid for and used at a previous election
Non-party campaigners may re-use items from previous elections. Spending on items that were paid for and used at a previous election and were reported in full in a previous spending return do not need to be reported again in the spending return for the same non-party campaigner at the current election if they are used again without alteration. All new costs relating to their re-use, including storage, cleaning, or the cost of altering the items must appear in the spending return.
Apportionment of items for subsequent elections
Items that have been paid for and used during a regulated period cannot be apportioned or reported solely on the basis that they will be used again during a subsequent regulated period. The full value of the spending must be reported in the spending return.
Unused items
Items that have been paid for by a non-party campaigner, but have not been used during the regulated period, do not need to be reported in the spending return.
If those items are then used at a future election, the spending would need to be reported in relation to that election, as an item paid for prior to the commencement of the regulated period.
Items paid for prior to the commencement of the regulated period
Where spending was incurred prior to the start of a regulated period on items that are used during the regulated period, the spending on those items must be reported in the spending return38 .
Items provided free of charge or at a discount
Where any items are provided free of charge or at a discount, the appropriate amount must be reported in the spending return as notional spending and/or a donation. See definition of appropriate amount in Annex B.
Apportioning spending
Where spending on an item or activity was incurred partly in connection with regulated campaign activity and partly in connection with non-regulated activity, the amount that must be reported is the proportion that reasonably reflects the amount spent in connection with the regulated campaign activity.
Only the regulated campaign spending must be reported in the spending return.
VAT
Spending must be reported inclusive of VAT where applicable, even where VAT can be recovered.
Overheads
Overheads that are directly attributable to regulated campaign activity must be reported. The amount that must be included in the spending return is the proportion that reasonably reflects usage during the campaign.
Where there is no increase in spending on overheads beyond the normal spending incurred by a campaigner, spending on overheads will not be regulated.
Where there is an increase in the cost of overheads incurred by a campaigner as a result of regulated campaign activity, that increase in spending must be reported.
The proportion that reasonably reflects usage is generally the cost that is incurred over and above the usual costs in a given period. Where an apportionment of overheads is necessary, an aggregated figure for each overhead is sufficient to meet the reporting obligations.
Overheads can include items such as:
- office space
- electricity bills
- the provision of phone lines and internet access
- mobile phones
- the provision of office equipment of any kind
The Commission considers that the cost of water, gas and council tax are not costs that need to be reported as they are not sufficiently closely connected to the regulated activity.
Staff costs
Staff costs that are directly attributable to regulated activity must be reported. Only staff costs that are incurred as a result of regulated campaign activity need to be reported.
Where staff costs can only be partially attributed to regulated activity, the costs must be apportioned and only the portion attributed to regulated activity must be included in the spending return.
Where an apportionment of a staff member’s time is necessary, an aggregated figure for all staff time attributed to regulated activity is sufficient to meet the reporting obligations.
The Commission considers that the childcare costs of staff members are not expenses that need to be reported as they are not sufficiently closely connected to the regulated activity39 .
Excluded items
Any spending on campaign activity that needs to be reported in the spending return of a candidate or in the spending return of a registered political party, must not be reported in the spending return of a non-party campaigner.
Schedule 8A
Schedule 8A PPERA lists the qualifying expenses that fall within the regulatory regime.
Expenses that fall within the regulatory regime
PPERA specifically lists the following expenses as falling within the regulatory regime:
- the production or publication of material which is made available to the public at large or any section of the public (in whatever form and by whatever means)
- canvassing, or market research seeking views or information from, members of the public
- press conferences, or other media events, organised by or on behalf of the non-party campaigner
- transport (by any means) of persons to any place or places with a view to obtaining publicity
- expenses in respect of the transport of such persons include the costs of hiring a particular means of transport
- public rallies or other public events, other than:
- annual conferences of the non-party campaigner
- any public procession or protest meeting, within the meaning of the Public Processions (Northern Ireland) Act 1998, in respect of which notice is given in accordance with section 6 or 7 of that Act (advance notice of public processions or related protest meetings)
Expenses in respect of such events include costs incurred in connection with the attendance of persons at such events, the hire of premises for the purposes of such events or the provision of goods, services or facilities at them. But expenses in respect of such events do not include costs incurred in providing for the protection of persons or property.
Expenses that fall outside the regulatory regime
PPERA specifically excludes the following expenses from the reporting requirements:
- expenses incurred in respect of the publication of any matter relating to an election, other than an advertisement:
- in a newspaper or periodical
- as a broadcast made by the British Broadcasting Corporation or by Sianel Pedwar Cymru or
- as a programme included in any service licensed under Part 1 or 3 of the Broadcasting Act 1990 or Part 1 or 2 of the Broadcasting Act 1996
- expenses incurred in respect of, or in consequence of, the translation of anything from English into Welsh or from Welsh into English
- reasonable personal expenses incurred by an individual in travelling or in providing for the individual's accommodation or other personal needs
- reasonable expenses that are reasonably attributable to an individual's disability
- expenses incurred in respect of the provision of an individual's own services provided voluntarily in the individual's own time and free of charge40
Annex A sets out a non-exhaustive list of the kinds of expenses that do, or do not, fall within the meaning of qualifying expenses.
What is notional expenditure?
Non-party campaigners may sometimes use property, services or facilities in their campaign that they did not have to spend money on, because the item or the services were provided as a benefit in kind, for free, or at a non-commercial discount.
This is known as ‘notional spending’.
Discounts
Non-commercial discounts
Non-commercial discounts are special discounts given to the non-party campaigner. This includes any special rates which are not available on the open market.
When this happens, the full commercial value of the item or the services will count towards the spending limit and must be reported in the spending return.
Commercial discounts
Commercial discounts are those available to other similar customers, such as discounts for bulk orders or seasonal reductions. These are not treated as notional spending.
Notional spending
Items or services used by or on behalf of a non-party campaigner will be treated as notional spending if:
- the property, services or facilities are provided free of charge or at a discount of more than 10% of the commercial rate for the use or benefit of the non-party campaigner, or in the case of the transfer of property it is transferred free of charge or a discount of more than 10% of market value41
- the difference in value between what is provided and what is paid by the non-party campaigner is over £20042
- they are made use of by or on behalf of the non-party campaigner and
- if the expenses had been incurred by or on behalf of the non-party campaigner in respect of that use, they would have been controlled expenditure43 .
The items or services are only used on behalf of the non-party campaigner if that use is directed, authorised or encouraged by the non-party campaigner or the responsible person44 .
The value of the notional spending is the difference between the total value of what was transferred or provided and the amount that was paid, if anything.
The non-party campaigner must record both:
- the value of the notional spending
- the total amount that was paid.
Items or services will not be treated as notional spending if:
- received at a discount of 10% or less or
- the value of the discount is £200 or less.
Value of notional spending
Where an item is treated as notional spending, an ‘appropriate amount’ must be reported by the non-party campaigner as controlled expenditure.
Where the notional spending is property transferred to the non-party campaigner, the appropriate amount is the proportion that is reasonably attributable to the use of the item, of either:
- its market value (where it is transferred free of charge) or
- the value of the discount45 .
Where the notional spending is property, services or facilities used by the non-party campaigner, the appropriate amount is the proportion that is reasonably attributable to the use of the item, of either:
- the commercial rate (where is it provided free of charge) or
- the difference in value between the commercial rate for an item or service and the price that was actually paid by the non-party campaigner46 .
Donations
The goods, services or facilities must be provided or transferred to the non-party campaigner to be treated as notional spending.
This means that any notional spending will also be a donation to the non-party campaigner.
The difference in value between the market value or commercial rate, and the price paid, if any, must be dealt with in accordance with the laws on donations to non-party campaigners and may need to be reported to the Commission.
Working with registered political parties
Non-party campaigners may also work with a registered political party, and provide property, services or facilities free of charge or at a non-commercial discount.
If the registered political party use the goods, services or facilities during their campaign, this must be treated as notional spending on behalf of the political party47 . This will also be treated as a donation by the non-party campaigner to the political party48 .
It must be reported by the registered political party and will count towards the party’s spending limit.
It will not count towards the non-party campaigner’s spending limit and must not be recorded in the spending return for the non-party campaigner.
What is joint campaigning?
Working with other non-party campaigners
Non-party campaigners may decide to work together on a campaign. Where the non-party campaigners work together on regulated campaign activity, the rules on joint campaigning may apply.
The rules on joint campaigning apply to registered and un-registered non-party campaigners49 .
A non-party campaigner takes part in joint campaigning where the following circumstances are all present:
- they enter into a plan or other arrangement with one or more other non-party campaigners
- all non-party campaigners involved intend to incur controlled expenditure in pursuance of that plan or arrangement
- one or more of the non-party campaigners involved actually incurs controlled expenditure in pursuance of the plan or arrangement and
- that plan or arrangement can reasonably be regarded as intending to achieve a common purpose50 .
All of the spending on the joint campaign counts towards the spending limit of each of the non-party campaigners involved in the joint campaign.
What is joint campaigning
There must be more than one non-party campaigner
An existing umbrella organisation that makes decisions about their campaign activity independently will not be joint campaigning unless they enter into a plan or arrangement with other non-party campaigners in which they all intend to incur controlled expenditure, whether that expenditure is to be incurred by, or on behalf of, each non-party campaigner.
A new organisation set up to carry out campaign activity that constitutes a group of other organisations and then spending money is not joint campaigning.
There must be an agreed understanding that controlled expenditure will be incurred to achieve the common purpose, whether that expenditure is to be incurred by, or on behalf, of the non-party campaigner in question
If there is no intention to incur expenditure there is no joint campaigning. For example, if it is agreed that all activity will be carried out by volunteers no spending will be incurred and there will be no joint campaigning.
There must be an agreed understanding as to the scope and purpose of the campaign
Non-party campaigners who happen to campaign about similar or related issues are not joint campaigners.
There must be an agreed understanding between the non-party campaigners that each of them will incur controlled expenditure to achieve the common purpose
All controlled expenditure incurred in pursuance of the plan or arrangement will fall within the joint campaigning rules.
Joint campaigning is not simply
- transferring or lending items to another campaigner or
- providing money to another campaigner
This must be treated as notional spending or a donation and dealt with in accordance with the appropriate rules.
Even if one of the non-party campaigners involved in the plan or arrangement does not incur their share of agreed expenditure, any expenditure incurred will still be joint campaigning and must be reported by all non-party campaigners involved.
Any controlled expenditure incurred by a non-party campaigner that goes beyond or is incurred outside of the agreed plan or arrangement, is not part of the joint campaign but will still count towards the spending limit of the non-party campaigner incurring the expenditure.
Only spending that was agreed as part of the joint campaign counts towards the spending limit of the other non-party campaigners involved in the joint plan.
Examples of joint campaigning
- Campaigner A and campaigner B agree to run a campaign encouraging voters to vote for candidates who support a particular issue. Both campaigner A and campaigner B intend to incur controlled expenditure as part of the campaign. Campaigner A and campaigner B both incur expenditure on the joint campaign. This is joint campaigning, and the spending should be treated as such.
- Campaigner A and campaigner B agree to run a campaign encouraging voters to vote for a particular political party. Both intend to incur controlled expenditure as part of the joint campaign. Campaigner A incurs expenditure on the joint campaign, but campaigner B never spends their intended share. This is joint campaigning, and the spending should be treated as such by both campaigner A and campaigner B.
- Campaigner A and campaigner B agree to run a campaign encouraging voters to vote for a particular political party. Both intend to incur controlled expenditure as part of the joint campaign. Neither campaigner ends up incurring any controlled expenditure on the joint campaign. No joint campaigning has taken place.
Activities that are joint campaigning
Non-party campaigners who engage in the following, non-exhaustive list of activities are likely to be joint campaigners:
- A joint advertising campaign, whether digital, electronic or via other means, involving joint leaflets or joint events.
- A co-ordinated campaign; for example where it is agreed which areas are to be covered, which issues raised or which voters targeted.
- Joint working where one party can veto or must approve another party’s material.
Activities that are not joint campaigning
Non-party campaigners who engage in the following, non-exhaustive list of activities are unlikely to be joint campaigners:
- Endorsing another campaign by allowing your logo/brand to be used without any financial commitment or further involvement.
- Adding your signature to a letter alongside other non-party campaigners without any financial commitment.
- Speaking freely at an event organised by another non-party campaigner without any financial commitment.
- Holding discussions about areas of common interest without coordinating campaign activity.
- Making a donation to another non-party campaigner is not joint campaigning. See sections on notional spending and donations.
Reporting spending on a joint campaign
Where there is a joint campaign, all of the spending on that joint campaign counts towards the spending limit of each of the non-party campaigners involved in the joint campaign.
All non-party campaigners involved in the joint campaign that reach the reporting threshold must report all of the spending on the joint campaign unless one of the non-party campaigners agrees to be a lead campaigner. See section on notification and reporting requirements.
Lead and minor campaigners
Where there is a joint campaign, one of the registered non-party campaigners may agree to report all of the joint campaign spending by each of the non-party campaigners involved in the joint campaign.
The registered non-party campaigner who agrees to report all of the joint campaign spending is know as the lead campaigner51 . A non-party campaigner whose joint campaign spending is reported by a lead campaigner is known as a minor campaigner52 .
Where a group of campaigners jointly spend over the notification threshold but some of those campaigners do not reach the notification threshold, the lead/minor campaigner laws allow one campaigner, the lead campaigner, to submit a notification to the Commission and report all of the spending on the joint campaign. The minor campaigners do not have to submit a notification.
Notification of lead campaigner status
A non-party campaigner involved in a joint campaign who agrees to report all of the joint campaign spending must:
- notify the Commission that they are part of a joint campaign, and they will be the lead campaigner, and
- inform the Commission of the minor campaigners involved in the joint campaign.
A non-party campaigner may notify the Commission of their lead campaigner status, or the involvement of minor campaigners, at any time before the end of the regulated period53 .
Reporting by the lead campaigner
All spending on the joint campaign, whether by the lead campaigner or the minor campaigner(s) will count towards the lead campaigners spending limit during the regulated period54 .
The lead campaigner must report the spending on the joint campaign by themselves and by the minor campaigners in the spending return after the election, alongside any other campaign expenditure incurred by the lead campaigner separate to the joint campaign.
Notification and reporting by the minor campaigner
When the lead campaigner notifies the Commission of their lead campaigner status, they must inform the Commission of the minor campaigners involved in the joint campaign.
For the purpose of determining whether a minor campaigner meets the notification or reporting threshold, spending on the joint campaign must not be included when determining the limits if:
- the spending is part of a joint campaign that has been notified to the Commission (in which case the minor campaigners spending on the joint campaign will be treated as incurred by the lead campaigner and will count towards the lead campaigners spending limit), and
- the non-party campaigner is a minor campaigner at the time of incurring the spending, and
- the total amount of spending by the non-party campaigner, excluding any spending on the joint campaign, is less than the reporting thresholds55 .
See section on notification and reporting thresholds.
What is targeted expenditure?
Regulated campaign spending by all registered non-party campaigners during the regulated period for a UKPGE that is aimed at promoting the electoral success of one particular registered political party or any of its candidates is called targeted spending56 .
Spending on campaign activity will not be considered targeted spending unless the campaign identifies the political party or its candidates.
- Campaign activity that names a single political party or its candidates in a way that can be regarded as intended to influence voters to vote for only that political party or its candidates will count as targeted spending.
- Campaign activity that identifies a single political party or its candidates in such a way that it can be reasonably regarded as intended to influence voters to vote for only that political party or its candidates, will be considered targeted spending. This could be by using a campaign slogan, party logo, or a policy so synonymous with only one political party.
A negative campaign aimed at influencing voters not to vote for a particular political party or any of its candidates is not targeted spending.
Targeted spending will count towards the overall spending limit for a non-party campaigner and is subject to the general laws on regulated campaign activity.
Donations to registered political parties
Donations to a registered political party do not fall within the definition of targeted spending.
Targeted spending limits
All registered non-party campaigners are limited in how much targeted spending they can incur. The limits depend on whether or not the relevant political party has authorised the spending.
Unauthorised spending
Non-party campaigners can incur targeted spending up to the targeted spending limits without authorisation from the relevant political party. The targeted spending limits are set out in s.94D PPERA.
All targeted spending counts towards the total spending limit for a non-party campaigner.
Any spending in excess of the targeted spending limits must be authorised by the relevant registered political party. It is an offence for non-party campaigners to spend in excess of the targeted spending limit without authorisation from the relevant registered political party57 .
Authorised spending
A registered political party may authorise a non-party campaigner to incur targeted spending. A non-party campaigner must not exceed the amount authorised. It is an offence for non-party campaigners to spend in excess of the amount authorised by the relevant registered political party58 .
Authorisation by a registered political party:
- must be in writing
- must be signed by either the treasurer or the deputy treasurer of the party
- must specify the parts of the UK in which the targeted spending may be incurred
- may set a limit on the amount of targeted spending authorised59 .
The registered political party must give a copy of the written authorisation to the Commission. The authorisation has no effect until a copy has been given to the Commission60 .
All targeted spending counts towards the total spending limit for a non-party campaigner whether the spending is authorised by the relevant registered party or not. Any targeted spending in excess of the targeted spending limit up to the amount authorised by the relevant political party will also count towards the registered political party’s campaign expenditure61 .
Withdrawal of authorisation
Authorisation may be withdrawn by the registered political party at any time. The withdrawal:
- must be in writing
- must be signed by the treasurer or deputy treasurer of the party62 .
The withdrawal of authorisation has no effect until the registered political party has given a copy to the Commission63 .
Effect of withdrawal of authorisation
A non-party campaigner must not incur any additional targeted spending above the targeted spending limit if the relevant political party withdraws its authorisation.
When authorisation is withdrawn, no retrospective offence will have been committed by the non-party campaigner in relation to targeted spending incurred in accordance with the authorisation that was in effect at the time.
Retrospective regulated period
Where a retrospective regulated period is applied, non-party campaigners will only need to consider targeted spending where their campaign activity needs to be regulated because it met the purpose test at the time it took place.
A non-party campaigner will only breach the laws on incurring targeted spending without authorisation if they knew or ought reasonably to have known that they would exceed the targeted spending limit without authorisation at the time the spending is incurred64 .
This is unlikely to happen in the case of a retrospective regulated period.
What are the donation controls?
All registered non-party campaigners must comply with the donation controls in Schedule 11 PPERA that set out who can donate to non-party campaigners.
Registered non-party campaigners that do not meet the reporting threshold must check whether the donation is from a permissible source, but they are not subject to the donation reporting requirements. See section on reporting requirements.
Donations covered by the laws
The laws on donations only apply to donations that are given to registered non-party campaigners, specifically towards their spending on regulated campaign activity. The laws do not cover money that is received for the organisation’s general purposes.
For the purposes of donations to non-party campaigners, a donation is:
- money, goods, property or services65
- given for the purpose of regulated campaign activity66 and
- without charge or on non-commercial terms and with a value of more than £50067 .
Anything with a value of £500 or less is not a donation for the purposes PPERA.
Who can donate to a non-party campaigner
Non-party campaigners can only accept donations from individuals or organisations that are based in the UK68 . The list of permissible sources is set out in s.54(2) PPERA.
Non-party campaigners must not accept donations from a registered political party69 .
Valuing non-monetary donations
Non-party campaigners must put a value on any non-monetary donation. The value of a donation is the difference between the value of what is received, and the amount, if any, that the non-party campaigner pays for it70 .
Items that are received for free or at a non-commercial discount, where the difference in the commercial value and what was actually paid for it is more than £500, is a donation for the purposes of PPERA.
Checks on donations
When a non-party campaigner receives a donation of more than £500, they must promptly check whether the donation is from a permissible source.
Where a donation is received via an agent, the non-party campaigner must be able to identify the identity of the true donor71 . The agent must provide details of the true donor72 .
Donations from impermissible or unidentified donors must be returned within 30 days of receipt of the donation73 . Non-party campaigners must keep records of the donations that are received, as well as donations that have been returned. These details must be included when the donation is reported to the Commission.
Annex A
This Annex sets out a non-exhaustive list of the kinds of expenses that do, or do not, fall within the meaning of ‘qualifying expenses’ in Schedule 8A PPERA (that may be regarded as ‘controlled expenditure’ within the meaning of section 85(2)).
Expenses fall within the meaning of qualifying expenses if they are expenses incurred in respect of any of the matters set out in paragraph 1 of Schedule 8A.
'The production or publication of material which is made available to the public at large or any section of the public (in whatever form and by whatever means).'
This paragraph includes:
Services, equipment, facilities or premises provided by others
This includes the cost of use, or hire, of any:
- agency, individual or organisation
- services provided by any agency, individual or organisation
- premises or facilities
- equipment
that is used to:
- prepare, produce or publish material which is made available to the public at large or any section of the public
For example, the hire of a photographer and premises to produce images for use in advertising material.
Specific costs in connection with producing or disseminating digital or electronic advertising material
This includes the cost of any software, of any kind, for use on any device to:
- design and produce advertising material in-house
- disseminate or facilitate dissemination of advertising material
whether that material is distributed digitally, electronically or via other means.
For example, a licencing fee for a software application for use on a device.
It also includes any cost attributable to increasing the visibility of content by any means.
For example, the purchase of a more prominent position on a page within a search engine.
It includes the cost of preparing, producing or facilitating the production of advertising material for:
- download and use by others
- posting on and promoting material via any kind of social media channel or platform
For example, the costs of producing advertising material promoting the campaign that is posted to a page on a social media channel encouraging followers to share it.
It includes the cost of accessing, purchasing, developing and maintaining any digital or other network which:
- facilitates distribution or dissemination of material by any means
- promotes or increases the visibility of material by any means
For example, the purchase of digital identities to make material appear as if it has been seen and approved by a high number of users on a social media platform.
It includes the costs of:
- hosting, maintaining, designing or building a website or other electronic/digital material that promotes the outcome of the election
- any licensing or other rights fee for any image used in producing relevant material
Other costs
It includes the cost of purchase and use of any equipment used for:
- the preparation, production or facilitating the production of the material
- dissemination of the material by distribution or otherwise
It includes the cost of:
- paper or any other medium on which material is printed or displayed
- physically displaying material in any location, for example cable ties or glue for putting up posters
It includes the cost of printing material or the purchase, hire or use of:
- photocopying equipment
- printing equipment
It includes the cost of accessing, obtaining, purchasing, developing or maintaining:
- IT software or contact databases
- any information, by whatever means, that is used to facilitate the sending of material to voters (for example, the purchase of email addresses)
It includes the cost of accessing, obtaining, purchasing developing or maintaining data sets, including data analytics to target voters by whatever means, including the cost of agencies, organisations or others that identify groups of voters, by whatever means.
For example, the cost of any agency paid to analyse social media content to facilitate targeting of voters across electoral areas and the cost of modelling by any agency based on that analysis.
It includes any services to identify voters that are purchased, developed or provided before the regulated period, but are used to target voters during the regulated period. Where information or access to information is obtained from an external source, it includes the commercial cost of obtaining that information from the external source.
It includes delivering material by any means including electronic means, for example the purchase of a system for sending emails or a licensing fee for a software application for use on a device, as well as physical distribution, for example the cost of envelopes and stamps.
It includes oversight and maintenance of all social media, digital or other forms of distribution of material including the maintenance of all social media accounts whether or not maintained by another entity/individual.
'Canvassing, or market research seeking views or information from, members of the public.'
This paragraph includes:
Services, premises, facilities, or equipment provided by others
It includes the cost of use, or hire, of any:
- agency, individual or organisation
- services provided by any agency, individual or organisation
- premises or facilities
- equipment
used to:
- to prepare, produce, facilitate, conduct or co-ordinate canvassing or market research including recording or analysing or otherwise utilising the results of any market research or canvassing activity
For example, the cost of using phone banks to contact voters, including the development of scripts for use by phone bank employees that are designed to influence voters.
Costs of obtaining or maintaining data
This includes the cost of accessing, purchasing, developing and maintaining:
- IT software or contact databases
- data sets, including the use of data analytics to facilitate or undertake market research or canvassing
For example, it includes the cost of undertaking social media listening and analysing the result to analyse the intention of voters.
Other costs
It includes the cost of any purchase and use of any equipment required to:
- prepare, produce or facilitate canvassing or market research
- conduct or co-ordinate canvassing or market research
- record or analyse or otherwise utilise the results of any market research or canvassing activity
For example, laptops or tablets if used for canvassing and mobile phones if used by the leader/co-ordinator of the canvassing where that equipment and/or associated costs are paid for or reimbursed by registered third party.
'Press conferences, or other media events, organised by or on behalf of the third party.'
This paragraph includes:
Cost of press conferences or other dealings with the media
This includes the cost of purchase, use or hire of any:
- agency, individual or organisation
- services provided by any agency, individual or organisation
- equipment
- premises or facilities
used to prepare, produce, facilitate or conduct press conferences or other media events.
Other costs
It includes the costs of any rights or licensing fee for any image used in preparation, production, facilitating or conducting press conferences or other media events.
It includes the cost of purchase and use of any equipment in connection with preparation, production, facilitating or conducting press conferences or other media events.
'Transport (by any means) of persons to any place or places with a view to obtaining publicity.
Expenses in respect of the transport of such persons include the costs of hiring a particular means of transport.'
This paragraph includes:
Transport of volunteers or campaigners
It includes the cost of transporting:
- volunteers
- members, including staff members
- others campaigning on behalf of the non-party campaigner
around an electoral area, or to and from an electoral area, including the cost of:
- tickets for any transport,
- hiring of any transport
- fuel purchased for any transport
- parking for any transport
where they are undertaking campaigning on behalf of the non-party campaigner.
Other costs
This includes the cost of use, or hire, of any vehicle or form of transport that displays material promoting the election result, including:
- design and application of the design to the vehicle or form of transport
- travelling between electoral areas
- travelling around an electoral area
- parking fees where a vehicle is used to display material
Reportable costs include all transport costs associated with one of the other listed activities. For example, transporting someone to a rally.
'Public rallies or other public events, other than—
- annual conferences of the third party, or
- any public procession or protest meeting, within the meaning of the Public Processions (Northern Ireland) Act 1998 , in respect of which notice is given in accordance with section 6 or 7 of that Act (advance notice of public processions or related protest meetings).
Expenses in respect of such events include costs incurred in connection with the attendance of persons at such events, the hire of premises for the purposes of such events or the provision of goods, services or facilities at them. But expenses in respect of such events do not include costs incurred in providing for the protection of persons or property.'
This paragraph includes:
Services, premises, facilities or equipment provided by others
This includes the cost of use, or hire, of any:
- agency, individual or organisation
- services provided by any agency, individual or organisation
- premises or facilities
- equipment
used in:
- promoting a rally or other event
- holding or conducting a rally or other event
- live streaming or broadcasting a rally or other event by any means
Other costs
It includes the cost of promoting or advertising the rally or event by any means.
It includes the provision of any goods, services or facilities at the event, for example the cost of hiring seating.
It includes the purchase of any equipment in connection with:
- holding or conducting a public meeting
- live streaming or broadcasting a public meeting by any means
Costs that are excluded
Reportable costs do not include the cost of providing specific security for any person appearing or attending at the event or the costs of providing general security for persons or property at the event.
Annex B
Definitions and key terms
The following terms are used in this Code as they are defined in the legislation.
In this Code the following definitions apply:
Appropriate amount
Appropriate amount has the same meaning as in section 86 PPERA.
Campaign expenditure
Campaign expenditure has the same meaning as in section 72 PPERA.
Candidate
Candidate means a candidate at a relevant election under section 22 PPERA.
Controlled expenditure
Controlled expenditure has the same meaning as in section 85 PPERA.
Donation
Donation has the same meaning as in Schedule 11 PPERA.
General campaigns
General campaigns are campaigns that meet the definition in s.85(2)(b) PPERA and are regulated under Part 6 PPERA; the campaign is for or against one or more political parties; parties or candidate that support or do not support particular policies; or other category of candidates.
Notional expenditure
Notional expenditure has the same meaning as in section 86 PPERA.
Political party
Political party means a party which is registered under Part II PPERA.
Regulated period
Regulated period means the ‘relevant period’ for an election as set out in Schedule 10 PPERA.
Relevant election
Relevant election means those elections set out in section 22 PPERA:
- UK parliamentary elections
- elections to the Scottish Parliament
- elections to the Senedd
- elections to the Northern Ireland Assembly
- elections of police and crime commissioners
- local government elections
- local elections in Northern Ireland.
Costs
Costs has its ordinary meaning of the expense of, or associated with, an item. It includes the appropriate amount to be treated as incurred by the non-party campaigner under the laws on notional spending.
Incur
Incur means make a legal commitment to spend money.
Non-party campaigner
Non-party campaigner means an individual or organisation that campaigns around elections without standing candidates themselves. In PPERA, non-party campaigners are referred to as ‘third parties’.
Registered non-party campaigner
Registered non-party campaigner means a non-party campaigner that is on the register held by the Commission pursuant to a notification given to the Commission under section 88 PPERA. Registered non-party campaigners are referred to as ‘recognised third parties’ in PPERA (see section 88 for the statutory definition).
Reporting threshold
Reporting threshold means the ‘lower-tier expenditure limits’ defined in sections 85(5B) and set out in 94(5) PPERA as £20,000 in England and £10,000 for each of Scotland, Wales and Northern Ireland.
Spending return
Spending return means a controlled expenditure return by a registered non-party campaigner as required under section 96 PPERA.
- 1. S.100A(1) Political Parties, Elections and Referendums Act 2000 (PPERA) ↩ Back to content at footnote 1
- 2. S.100A(5) PPERA ↩ Back to content at footnote 2
- 3. S.94(3) PPERA ↩ Back to content at footnote 3
- 4. S.88(2) PPERA ↩ Back to content at footnote 4
- 5. S.88(3)(c)(ii) PPERA ↩ Back to content at footnote 5
- 6. S.89A PPERA ↩ Back to content at footnote 6
- 7. S.89A(1) PPERA ↩ Back to content at footnote 7
- 8. S.89A(6) PPERA ↩ Back to content at footnote 8
- 9. Sch.8A para.1 PPERA ↩ Back to content at footnote 9
- 10. Sch.10 para.3(3) PPERA ↩ Back to content at footnote 10
- 11. Schedule 10, Part 2, para 3(3)(b) PPERA ↩ Back to content at footnote 11
- 12. Sch.10 para.7 Northern Ireland Act 1998 ↩ Back to content at footnote 12
- 13. S.85(3) PPERA ↩ Back to content at footnote 13
- 14. S.85(4A) PPERA ↩ Back to content at footnote 14
- 15. S.85(6) PPERA (s.22(5) PPERA) ↩ Back to content at footnote 15
- 16. S.94(3)(a)(ai) PPERA ↩ Back to content at footnote 16
- 17. S.88 & s.28(7A) PPERA ↩ Back to content at footnote 17
- 18. S.89A(2) PPERA (s.26 Elections Act 2022) ↩ Back to content at footnote 18
- 19. S.89A(6) PPERA ↩ Back to content at footnote 19
- 20. S.89A(1) PPERA (s.26 Elections Act 2022) & s.89A(4) PPERA ↩ Back to content at footnote 20
- 21. S.94(3)(ai), s.94(3)(b)(i) & s.94(4) PPERA ↩ Back to content at footnote 21
- 22. S.94(3)(a)(i) & s.94(3)(b)(ii) PPERA ↩ Back to content at footnote 22
- 23. S.85(5B) PPERA ↩ Back to content at footnote 23
- 24. S.85(5B) & s.88(3D) PPERA ↩ Back to content at footnote 24
- 25. S.96(1), s.95(5) & s.95(5ZA) PPERA ↩ Back to content at footnote 25
- 26. S.88(6A) & s.88(8)(b) PPERA ↩ Back to content at footnote 26
- 27. S.94(3)(b)(ii) PPERA ↩ Back to content at footnote 27
- 28. S.94(10A) PPERA ↩ Back to content at footnote 28
- 29. S.96(1A) PPERA & s.98(2) PPERA ↩ Back to content at footnote 29
- 30. S.97(1) PPERA ↩ Back to content at footnote 30
- 31. S.96(2)(d) PPERA ↩ Back to content at footnote 31
- 32. S.95A PPERA ↩ Back to content at footnote 32
- 33. S.95A(10) PPERA ↩ Back to content at footnote 33
- 34. S.95B PPERA ↩ Back to content at footnote 34
- 35. S.95B(5) & (6) PPERA ↩ Back to content at footnote 35
- 36. S.95B(9) PPERA ↩ Back to content at footnote 36
- 37. S.96A PPERA ↩ Back to content at footnote 37
- 38. S.94(8) PPERA ↩ Back to content at footnote 38
- 39. S.85(4A) PPERA ↩ Back to content at footnote 39
- 40. Sch.8A para.2 PPERA ↩ Back to content at footnote 40
- 41. S.86(1)(a) PPERA ↩ Back to content at footnote 41
- 42. S.86(6) PPERA ↩ Back to content at footnote 42
- 43. S.86(1)(b) PPERA ↩ Back to content at footnote 43
- 44. S.86(1A) PPERA ↩ Back to content at footnote 44
- 45. S.86(3) PPERA ↩ Back to content at footnote 45
- 46. S.86(4) PPERA ↩ Back to content at footnote 46
- 47. S.73 PPERA ↩ Back to content at footnote 47
- 48. S.50(2) PPERA ↩ Back to content at footnote 48
- 49. S.94(7) PPERA ↩ Back to content at footnote 49
- 50. S.94(6) PPERA ↩ Back to content at footnote 50
- 51. S.94A(3)(a) PPERA ↩ Back to content at footnote 51
- 52. S.94A(3)(b) PPERA ↩ Back to content at footnote 52
- 53. S.94A(1) PPERA ↩ Back to content at footnote 53
- 54. S.94B(2) PPERA ↩ Back to content at footnote 54
- 55. S.94B PPERA ↩ Back to content at footnote 55
- 56. S.94D PPERA ↩ Back to content at footnote 56
- 57. S.94E(1)(c)(i) PPERA ↩ Back to content at footnote 57
- 58. S.94E(1)(c)(ii) PPERA ↩ Back to content at footnote 58
- 59. S.94G(2) PPERA ↩ Back to content at footnote 59
- 60. S.94G(3) PPERA ↩ Back to content at footnote 60
- 61. S.94F(2) PPERA ↩ Back to content at footnote 61
- 62. S.94G(6) PPERA ↩ Back to content at footnote 62
- 63. S.94G(7) PPERA ↩ Back to content at footnote 63
- 64. S.94E PPERA ↩ Back to content at footnote 64
- 65. Sch.11 para.(2) PPERA ↩ Back to content at footnote 65
- 66. Sch.11 para.1(4) PPERA ↩ Back to content at footnote 66
- 67. Sch.11 para.4(2) PPERA ↩ Back to content at footnote 67
- 68. Sch.11 para.6 PPERA ↩ Back to content at footnote 68
- 69. Sch.11 para.1(6) PPERA ↩ Back to content at footnote 69
- 70. Sch.11 para.5 PPERA ↩ Back to content at footnote 70
- 71. Sch.11 para.6(4) & (6) PPERA ↩ Back to content at footnote 71
- 72. Sch.11 para.6(4), (6) & (7) PPERA ↩ Back to content at footnote 72
- 73. Sch.11 para.7 PPERA ↩ Back to content at footnote 73