(1) Where property, goods or services are provided to a candidate at a Limerick mayoral election -

(a) without payment or other consideration therefor, or

(b) at a price that is less than the commercial price therefor,

the provision of the property, goods or services shall be deemed to be an election expense and the property, goods or services shall be deemed to have been provided at the commercial price and shall be recorded by the mayoral election agent in the statement required to be furnished to the Commission under section 106.

(2) The following shall be reckoned for the purposes of this Part and shall be included in the statement to be furnished to the Commission under section 106:

(a) all election expenses incurred by or on behalf of a candidate at a Limerick mayoral election at any time during the period specified by an order made by the Minister under section 102(1);