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

back to previous amendments
 
  
Clause 50
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
147     Page 31, line 25, after ("made") insert ("after the coming into force of this section") 
148     Page 31, line 26, at end insert ("or
    (c)  in pursuance of a bequest made before the coming into force of this section,")
 
149     Page 31, line 28, at end insert--
 
    ("(  )  Any donation received by a registered party from a trustee of any property (in his capacity as such) held in a blind trust shall be regarded as a donation received by the party from a person who is not a permissible donor.")
 
150     Page 31, line 28, at end insert--
 
    ("(  )  Notwithstanding subsection (5), a donation received by a registered party from a trustee (acting in his capacity as such) of a trust established before the coming into force of that subsection shall be regarded as a donation received by the party from a person who is a permissible donor, where the identity of those who established the trust or donated money or property to the trust can be established.")
 
  
BY THE LORD McNALLY
THE LORD RENNARD
 
151*     Page 31, line 28, at end insert--
 
    ("(  )  Any donation received by a registered party which exceeds £50,000 or makes the cumulative donations of an individual or organisation exceed £50,000 in a financial year shall be regarded as a donation received by the party from a person who is not a permissible donor.")
 
  
Clause 52
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
152     Page 32, line 43, leave out ("paid by them into the Consolidated Fund") and insert ("distributed, in proportion to the number of Members of the House of Commons each registered party has, among those parties to which two or more Members of the House of Commons belong") 
  
Clause 53
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
153     Page 33, line 9, leave out subsection (3) 
  
Clause 57
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
154     Page 34, line 41, leave out from ("subsection") to end of line 3 on page 35 
155     Page 35, leave out lines 6 to 8 
156     Page 35, line 18, leave out ("not less") and insert ("more") 
157     Page 35, line 20, leave out ("not less") and insert ("more") 
158     Page 35, line 27, leave out ("not less") and insert ("more") 
159     Page 35, line 37, leave out ("not less") and insert ("more") 
160     Page 35, line 45, leave out ("not less") and insert ("more") 
  
Clause 58
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
161     Page 36, line 41, leave out ("not less") and insert ("more") 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
THE LORD NORTON OF LOUTH
 
     The above-named Lords give notice of their intention to oppose the Question that Clause 58 stand part of the Bill. 
  
Schedule 5
 
  
BY THE LORD NORTON OF LOUTH
 
162     Page 112, line 7, leave out paragraph (b) 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
163     Page 112, line 7, leave out from beginning to (""recordable") in line 8 
164     Page 112, line 8, leave out ("or weekly") 
165     Page 112, line 14, leave out ("or weekly") 
  
BY THE LORD NORTON OF LOUTH
 
166     Page 112, line 22, at end insert ("home address in the United Kingdom") 
167     Page 112, line 23, leave out paragraph (a) 
168     Page 112, line 25, leave out paragraph (b) 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
169     Page 113, line 7, leave out ("or weekly") 
170     Page 113, line 14, leave out ("or weekly") 
171     Page 113, line 34, leave out ("not less") and insert ("more") 
172     Page 113, line 37, leave out sub-paragraph (4) 
173     Page 114, line 11, leave out ("or weekly") 
  
Clause 60
 
  
BY THE LORD NORTON OF LOUTH
 
     The Lord Norton of Louth gives notice of his intention to oppose the Question that Clause 60 stand part of the Bill. 
  
Clause 61
 
  
BY THE LORD NORTON OF LOUTH
 
     The Lord Norton of Louth gives notice of his intention to oppose the Question that Clause 61 stand part of the Bill. 
  
Clause 62
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
174     Page 40, line 2, leave out ("after consulting") and insert ("on the recommendation of") 
175     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
 
176     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 BASSAM OF BRIGHTON
 
177     Page 41, line 36, leave out ("each") and insert ("a") 
178     Page 41, line 43, at end insert--
 
    ("(  )  An order under subsection (1) may provide for any specified provisions of this Part to apply, in connection with any provision made by the order in pursuance of paragraph (a) or (b) of that subsection, with such modifications as may be specified.")
 
179     Page 41, line 43, at end insert--
 
    ("(  )  Each order under subsection (1) shall be so made as to--
    (a)  apply to every Northern Ireland party, and
    (b)  make the same provision with respect to every such party.")
 
180     Page 41, line 43, at end insert--
 
    ("(  )  Where--
    (a)  at a time when any order is in force under subsection (1) a donation is received by a registered party which is registered in the Great Britain register, and
    (b)  the order provides for this subsection to apply to any such donation,
section 49(2)(c) shall have effect in relation to the donation as if it referred only to a registered party which is registered in that register.")
 
181     Page 42, line 1, leave out subsections (2) and (3) and insert--
 
    ("(2)  In this section--
    Northern Ireland party" means a party registered in the Northern Ireland register;
    specified" means specified in an order under subsection (1).")
 
  
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
 
182     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.
 <~et>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.
 
    (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."")
 
 
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