Scottish Elections (Reform) Bill 5 Part 2—Electoral Commission P ART 2 E LECTORAL C OMMISSION Codes of practice 8 Expenditure of candidates at Scottish parliamentary elections 5 In the Political Parties, Elections and Referendums Act 2000, after section 6G insert— “6H Code of practice on expenditure of candidates at Scottish parliamentary elections (1) The Commission may prepare, and from time to time revise, a code of practice giving guidance as to— 10 (a) the matters which are, or are not, to be regarded as election expenses, (b) the cases or circumstances in which expenses are, or are not, to be regarded as incurred, for the purposes of any order under section 12(1) of the Scotland Act 1998 in so far as regulating the incurring of expenses for the purposes of a candidate’s 15 election at a Scottish parliamentary general election or an election under section 9 of the Scotland Act 1998 (constituency vacancies). (2) Once the Commission have prepared a draft code under this section, the Commission must submit it to the Scottish Ministers for their approval. (3) The Scottish Ministers may approve a draft code either without modification or 20 with such modifications as they may determine. (4) Once the Scottish Ministers have approved a draft code, they must lay...