100A Code of practice on controlled expenditure

(1) The Commission must prepare a code of practice about the operation of thisPart in relation to a reserved regulated period.
(2) The code must in particular set out—

(a) guidance on the kinds of expenses which do, or do not, fall withinPart 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 toexpenditure;
(c) guidance on determining whether anything provided to or for the useof a third party falls to be dealt with in accordance with section 86(notional controlled expenditure) or with section 95 and Schedule 11(donations);
(d) examples of when expenditure falls to be dealt with in accordancewith section 94(6) (expenditure of a third party in pursuance of anarrangement with one or more other third parties);
(e) guidance about the operation of sections 94D to 94H (targetedcontrolled expenditure).

(3) The Commission may from time to time revise the code.
(4) In exercising their functions under this Part, the Commission must have regardto the code.
(5) It is a defence for a third party charged with an offence under any provisionof this Part, where the offence relates to expenditure incurred or treated asincurred by a third party during a reserved regulated period, to show—

(a) that the code, in the form for the time being issued under section 100B,was complied with by the third party in determining whether theexpenditure is controlled expenditure for the purposes of this Part, and
(b) that the offence would not have been committed on the basis of thecontrolled expenditure as determined in accordance with the code.

(6) In this section, “reserved regulated period” means a period in relation towhich any limit is imposed by paragraph 3, 7, 9, 10 or 11 of Schedule 10(regulated periods for parliamentary general elections or general elections tothe Northern Ireland Assembly).
(7) Section 100B sets out consultation and procedural requirements relating tothe code or any revised code.