7When electoral expenditure is incurred

7 When electoral expenditure is incurred

(1)  For the purposes of this Act, electoral expenditure is taken to be incurred when the services for which the expenditure is incurred are actually provided or the goods for which the expenditure is incurred are actually delivered.

(2)  In particular –

(a) expenditure on advertising is incurred when the advertising is broadcast or published; and

(b) expenditure on the production and distribution of election material is incurred when the material is distributed; and

(c) expenditure on the employment of staff is incurred during the period of their employment; and

(d) expenditure, that is within a class of expenditure that is prescribed by the regulations, is incurred at the time prescribed in relation to the class.