§ RPA 1983 s. 73(untitled)

1 Subject to subsection (5) below, no payment (of whatever nature) shall be made by— a a candidate at an election, or b any other person, in respect of election expenses incurred by or on behalf of the candidate unless it is made by or through the candidate’s election agent. 2 Every payment made by an election agent in respect of any election expenses shall, except where less than £20 , be vouched for by a bill stating the particulars or by a receipt . 3 The references in the foregoing provisions of this section to an election agent shall, in relation to a parliamentary or Authority election where subagents are allowed, be taken as references to the election agent acting by himself or a sub-agent. 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 This section does not apply to— a any expenses which are, in accordance with section 74(1) or (1B), 78(5) or 79(2) below, paid by the candidate; b any expenses which are paid in accordance with section 74(3) below by a person authorised as mentioned in that provision; c any expenses included in a declaration made by the election agent under section 74A below; ... ca any expenses incurred ... on account of any matter falling within section 75(1) by a person authorised as mentioned in that provision; or d any expenses which are to be regarded as incurred by or on behalf of the candidate by virtue of section 90ZA(5) below. 6 A person who makes any payment (of whatever nature) in contravention of subsection (1) above ... shall be guilty of an illegal practice.