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PART II |
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OVERHEADS |
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EXPENSES IN RESPECT OF OVERHEADS |
| | 3. For the purposes of section 104(2)(b) the expenses falling within this Part of this Schedule are expenses incurred in respect of any of the matters set out in the following list.
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List of matters |
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(1) The employment of permanent staff.
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Expenses in respect of the employment of such staff include the remuneration and any allowances payable to them.
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(2) Office accommodation (other than office accommodation falling within Part I of this Schedule).
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Expenses in respect of such accommodation include any notional ownership expenses or rent and any rates, water, gas and electricity charges.
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(3) Use of telephones.
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Expenses in respect of the use of telephones include both call charges and notional ownership expenses or expenses in respect of the rental or other arrangements for the use of telephones.
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(4) Use of other office equipment (including printing or reprographic equipment).
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Expenses in respect of the use of such equipment include both user charges and notional ownership expenses or expenses in respect of the rental or other arrangements for the use of the equipment.
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Notional ownership expenses |
| | 4. In this Part of this Schedule "notional ownership expenses" means-
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(a) in relation to office accommodation owned by the campaign organiser, such amount, determined by reference to commercial rates for the occupation of premises of the kind in question, as reasonably reflects the rent that would be payable by the campaign organiser for occupying the accommodation; and |
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(a) in relation to any office equipment owned by a campaign organiser, such amount, determined by reference to commercial rates for the user of equipment of the kind in question, as reasonably reflects the rental charge that would be payable by the campaign organiser for using the equipment. |
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Attribution of expenses to election purposes |
| | 5. For the purposes of section 104(2)(b) the amount of any expenses falling within this Part of this Schedule which is to be treated as incurred for referendum purposes is such proportion of those expenses as is reasonably attributable-
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(a) in the case of permanent staff, to the services provided by them in connection with the referendum campaign or otherwise for referendum purposes: or |
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(b) in the case of any accommodation, telephones or other office equipment, to the use made of it or them in connection with any such campaign or otherwise for such purposes. |
