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(1)No payment (of whatever nature) may be made in respect of any controlled expenditure incurred or to be incurred by or on behalf of a recognised third party unless it is made by-
(a)the responsible person, or
(b)a person authorised in writing by the responsible person.
(2)Any payment made in respect of any such expenditure by a person within paragraph (a) or (b) of subsection (1) must be supported by an invoice or a receipt unless it is not more than £200.
(3)Where a person within paragraph (b) of subsection (1) makes a payment to which subsection (2) applies, he must deliver to the responsible person-
(a)notification that he has made the payment, and
(b)the supporting invoice or receipt,
as soon as possible after making the payment.
(4)A person commits an offence if, without reasonable excuse-
(a)he makes any payment in contravention of subsection (1), or
(b)he contravenes subsection (3).