86 Notional controlled expenditure

86  Notional controlled expenditure

(1)     This section applies where, in the case of a third party—

(a)     either—

(i)     property is transferred to the third party 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 third party 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 third party in circumstances such that, if any expenses were to be (or are) actually incurred by or on behalf of the third party in respect of that use, they would be (or are) controlled expenditure incurred by or on behalf of the third party.

[(1A)     For the purposes of subsection (1)(b), as it applies for the purposes of a period in relation to which any limit is imposed by paragraph 3, [6,] 7, 9, 10 or 11 of Schedule 10 (periods involving parliamentary general elections[,

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