Political Parties, Elections and Referendums Bill -
Amendments to be debated in the House of Lords
- continued
House of Lords

back to previous amendments
 
  
Clause 57
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 34, line 41, leave out from ("subsection") to end of line 3 on page 35 
     Page 35, leave out lines 6 to 8 
     Page 35, line 18, leave out ("not less") and insert ("more") 
     Page 35, line 20, leave out ("not less") and insert ("more") 
     Page 35, line 27, leave out ("not less") and insert ("more") 
     Page 35, line 37, leave out ("not less") and insert ("more") 
     Page 35, line 45, leave out ("not less") and insert ("more") 
  
Clause 58
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 36, line 41, leave out ("not less") and insert ("more") 
     The above-named Lords give notice of their intention to oppose the Question that Clause 58 stand part of the Bill. 
  
Clause 62
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 40, line 2, leave out ("after consulting") and insert ("on the recommendation of") 
     Page 40, line 17, at end insert--
 
    ("(  )  The Secretary of State shall not make any order under subsection (1) above unless a draft of the order has been laid before, and approved by a resolution of, each House of Parliament.")
 
  
Clause 63
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 40, line 21, leave out ("not less") and insert ("more") 
     The above-named Lords give notice of their intention to oppose the Question that Clause 63 stand part of the Bill. 
  
Clause 64
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     The above-named Lords give notice of their intention to oppose the Question that Clause 64 stand part of the Bill. 
  
Clause 65
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     The above-named Lords give notice of their intention to oppose the Question that Clause 65 stand part of the Bill. 
  
After Clause 66
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Insert the following new Clause-- 
 ("PART IVA

Tax relief on political donations

 
     After section 379 of the Income and Corporation Taxes Act 1988 (interpretation of sections 369 to 378) there shall be inserted-- 
 Tax relief on political donations.379A.--(1)  Tax relief shall be available to an individual (the donor) in accordance with this section on qualifying political donations made by him of up to £500 in any year of assessment.Tax relief on political donations.
     (2)  A donation is a qualifying political donation for the purposes of this section if it is made to an eligible political party and-- 
  
    (a)  it takes the form of the payment of a sum of money,
 
  
    (b)  it is not subject to a condition as to repayment,
 
  
    (c)  it is not conditional on or associated with, or part of an arrangement involving, the acquisition of property by the political party, otherwise than by way of gift, from the donor or a person connected with him, and
 
  
    (d)  the donor is resident in the United Kingdom at the time the donation is made.
    (3)  For the purposes of this section a political party is an eligible political party if, at the last general election preceding the donation in question--
 
  
    (a)  two members of that party were elected to the House of Commons, or
 
  
    (b)  one member of that party was elected to the House of Commons and not less than 150,000 votes were given to candidates who were members of that party.
    (4)  If an individual makes a qualifying donation he shall be entitled, on making the payment, to deduct and retain out of it a sum equal to basic rate tax thereon.
 
    (5)  Where a sum is deducted under subsection (4) above the sum deducted shall be treated as income tax paid by the person to whom the payment is made.
 
    (6)  Any person by whom a qualifying donation is received shall be entitled to recover from the Board, in accordance with regulations, an amount which by virtue of subsection (5) above is treated as income tax paid by him; and any amount so recovered shall be treated for the purposes of the Tax Acts in like manner as the qualifying political donation to which it relates.
 
    (7)  The following provisions of the Management Act, namely--
 
  
    (a)  section 29(1)(c) (excessive relief) as it has effect apart from section 29(2) to (10) of that Act,
 
  
    (b)  section 30 (tax repaid in error, etc) apart from subsection (1B),
 
  
    (c)  section 86 (interest), and
 
  
    (d)  section 95 (incorrect return or accounts),
 
 shall apply in relation to an amount which is paid to any person by the Board as an amount recoverable in accordance with regulations made by virtue of subsection (6) above but to which that person is not entitled as if it were income tax which ought not to have been repaid and, where that amount was claimed by that person, as if it had been repaid as respects a chargeable period as a relief which was not due. 
     (8)  In the application of section 86 of the Management Act by virtue of section (7) above in relation to sums due and payable by virtue of an assessment made for the whole or part of a year of assessment ("the relevant year of assessment") under section 29(1)(c) or 30 of that Act, as applied by that subsection, the relevant date-- 
  
    (a)  is 1 January in the relevant year of assessment in a case where the person falling within subsection (5) above has made a relevant interim claim; and
 
  
    (b)  in any other case is the later of the following dates, that is to say--
 
 
    (i)  1 January in the relevant year of assessment; or

    (ii)  the date of the making of the payment by the Board which gives rise to the assessment.

 
     (9)  The Board may by regulations make provision-- 
  
    (a)  for the purposes of any provision of this section which relates to any matter or thing to be specified by or done in accordance with regulations;
 
  
    (b)  with respect to the furnishing of information by donors or recipients, including, in the case of recipients, the inspection of books, documents and other records on behalf of the Board; and
 
  
    (c)  generally for giving effect to this section.
    (10)  In this section--
 
  
    financial year" in relation to any person, means a financial year of that person for the purposes of the relevant regulations;
 
  
    interim claim" means an interim claim within the meaning of the relevant regulations;
 
  
    relevant interim claim" means, in relation to an assessment made for a period coterminous with, or falling wholly within, a person's financial year, an interim claim made for a period falling wholly or partly within that financial year; and
 
  
    the relevant regulations" means regulations made under subsection (9) above.
    (11)  Section 839 of this Act shall apply for the purposes of this section to determine whether one person is connected with another."")
 
  
Clause 67
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 42, line 19, leave out subsection (2) 
  
Clause 68
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 43, line 23, after ("provided") insert ("by a permissible donor specifically") 
     Page 43, line 24, after ("party") insert ("for the purposes of the relevant election and not the party's on-going use") 
  
Clause 74
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 48, line 15, leave out paragraph (b) 
  
Clause 82
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 53, line 15, leave out paragraph (a) 
  
Clause 97
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 63, line 1, leave out subsections (4) and (5) 
  
After Clause 99
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Insert the following new Clause-- 
 ("Commission approval 
     .--(1)  The Commission's approval shall be required before any bill containing provisions as to the conduct of any referendum to which this Part applies is introduced in either House of Parliament.
 
    (2)  In granting such approval, the Commission shall pay particular attention to those provisions regarding the question or questions, as defined by section 97(2)(b) of this Act, to be determined by the referendum.")
Approval of Commission for bill for a referendum.
  
Clause 100
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 63, line 43, at end insert ("who is registered in an electoral register in the United Kingdom or is eligible to be registered in such an electoral register") 
  
Clause 103
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 66, line 2, leave out from ("applies,") to ("specify") in line 3 and insert ("the Commission shall") 
  
Clause 104
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
     Page 66, line 32, leave out subsection (5) and insert--
 
    ("(5)  In making any designation of a permitted participant under section 103(2) or (4) the Commission shall have regard to--
    (a)  the separate levels of support for each of the permitted participants which have given notice under section 101(1) or (3) that they propose to campaign for the same outcome,
    (b)  evidence submitted to it by any permitted participants relating to their principal reasons for campaigning for that outcome.
    (5A)  Where the Commission is satisfied that more than one permitted participant has demonstrated--
    (a)  substantial support,
    (b)  a distinct principal reason for campaigning for the same outcome, and
    (c)  that it would be unreasonable to refuse designation under section 103(1),
they may designate two or more permitted participants for assistance under section 105, and they shall apportion such assistance between the designated permitted participants as they think fit.")
 
 
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