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1. A contribution in kind is to be valued according to the difference between the usual value of the delivered good in the course of trade and any value provided in return.
2. For the purposes of applying the present law, contributions consisting of personal labour or activities of members of the political party are not considered as contributions in kind.
3. By or by virtue of an order in council it is possible to establish which goods or services may, in any case, be considered as a contribution in kind, and rules may be established as regards the method of determining the financial value of contributions in kind.