112 Notional referendum expenses

112  Notional referendum expenses

(1)     This section applies where, in the case of any individual or body—

(a)     either—

(i)     property is transferred to the individual or body free of charge or at a discount of more than 10 per cent of its market value, or

(ii)     property, services or facilities is or are provided for the use or benefit of the individual or body free of charge or at a discount of more than 10 per cent of the commercial rate for the use of the property or for the provision of the services or facilities, and

(b)     the property, services or facilities is or are made use of by or on behalf of the individual or body in circumstances such that, if any expenses were to be (or are) actually incurred by or on behalf of the individual or body in respect of that use, they would be (or are) referendum expenses incurred by or on behalf of the individual or body.

[(1A)     For the purposes of subsection (1)(b), property, services or facilities are made use of on behalf of an individual or body only if their use on behalf of the individual or body is directed, authorised

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