(1) The 2000 Act is amended as follows.
(2) In section 100A (code of practice on controlled expenditure)—
(a) after subsection (1) insert—
“(1A) The Commission must prepare a code of practice about the operation of this Part in relation to a Welsh devolved regulated period.”;
(b) in subsection (2), for “The code” substitute “A code”;
(c) in subsection (3), for “the code” substitute “a code”;
(d) in subsection (4), for “the code” substitute “a code”;
(e) after subsection (5) insert—
“(5A) It is a defence for a third party charged with an offence under any provision of this Part, where the offence relates to expenditure incurred or treated as incurred by a third party during a Welsh devolved regulated period to show—
(a) that the code, in the form for the time being issued under section 100C, was complied with by the third party in determining whether the
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