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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).
(5)This section does not apply in relation to a recognised Gibraltar third party except in relation to controlled expenditure incurred or to be incurred by or on behalf of that party during the period of four months ending with the date of the poll for a general election to the European Parliament.