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

back to previous amendments
 
  
After Clause 67
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
THE LORD GOODHART
 
126     Insert the following new Clause-- 
     ("  .  After section 379 of the Income and Corporation Taxes Act 1988 (interpretation of sections 369 to 378) there shall be inserted-- 
 <~et>Tax relief on political donations.     379AA.--(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 a registered political party (other than a minor 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, its members or accounting units, otherwise than by way of gift, from the donor or a person connected with him, and
 
  
    (d)  the donor is a registered elector.
    (3)  For the purposes of this section a political party is an eligible political party if--
 
  
    (a)  it is a registered party within the meaning of section 22 of this Act other than a minor party, and
 
  
    (b)  at the last general election preceding the donation in question--
 
 (i)  two members of that party were elected to the House of Commons, or

(ii)  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 Taxes Management Act 1970, 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 Taxes Management Act 1970 by virtue of subsection (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 1st 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)  1st 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."")
Tax relief on political donations.
  
Clause 68
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
127     Page 50, line 35, at end insert ("to include citizens of the Republic of Ireland resident in the Republic (subject to compliance with the Republic's Electoral Act 1997) only") 
128     Page 50, line 36, leave out paragraph (b) 
  
BY THE LORD BASSAM OF BRIGHTON
 
129     Page 51, line 1, at end insert--
 
    ("(  )  Any period specified in an order under subsection (1)(a) or (b) must end not later than four years after the date on which the order comes into force, but this is without prejudice to the making (on one or more occasions) of a further such order which--
    (a)  extends that period for a period ending not later than four years after the date on which the further order comes into force, or
    (b)  specifies a fresh such period.")
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
130     Page 51, line 1, at end insert--
 
    ("(  )  An order under subsection (1) shall have effect for such period (not exceeding one year) as shall be specified in the order.")
 
  
BY THE LORD GOODHART
 
131     Page 51, line 1, at end insert--
 
    ("(  )  No order made under subsection (1) shall have effect for a period of more than four years from the date when it is made.")
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
132*     Page 51, line 8, at end insert--
 
    ("(  )  An order under this section shall not be made so as to enable any Northern Ireland party to receive donations during a referendum period (as defined in section 100) from any source other than a permissible donor as specified in section 52(2).")
 
133     Page 51, line 12, at end insert--
 
    ("(6)  The provisions of this section shall expire four years after they come into force unless continued in force by an order under subsection (7) below.
 
    (7)  The Secretary of State may by order provide that the provisions of this section shall continue in force for a period not exceeding four years from the coming into operation of the order.
 
    (8)  No order shall be made under subsection (7) unless a draft of the order has been laid before, and approved by a resolution of, each House of Parliament.")
 
134     Leave out Clause 68 
  
Schedule 7
 
  
BY THE LORD BASSAM OF BRIGHTON
 
135     Page 149, line 32, leave out ("(2)(d)") and insert ("(1)(d)") 
136     Page 149, line 34, leave out ("(2)(e)") and insert ("(1)(e)") 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
137*     Page 152, line 3, leave out ("not less") and insert ("more") 
138*     Page 152, line 19, leave out ("not less") and insert ("more") 
  
BY THE LORD BASSAM OF BRIGHTON
 
139     Page 153, line 1, leave out sub-paragraph (5) and insert--
 
    ("(5)  Any controlled donation received by a regulated donee which is an exempt trust donation shall be regarded as a controlled donation received by the donee from a permissible donor.
 
    (6)  But any controlled donation received by a regulated donee from a trustee of any property (in his capacity as such) which is not&#M205;--
    (a)  an exempt trust donation, or
    (b)  a controlled donation transmitted by the trustee to the donee on behalf of beneficiaries under the trust who are--
          (i)  persons who at the time of its receipt by the donee are permissible donors falling within section 52(2), or
          (ii)  the members of an unincorporated association which at that time is a permissible donor,
shall be regarded as a controlled donation received by the donee from a person who is not a permissible donor.")
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
140*     Page 153, line 38, leave out ("not less") and insert ("more") 
141*     Page 153, line 46, leave out ("not less") and insert ("more") 
  
BY THE LORD BASSAM OF BRIGHTON
 
142     Page 156, line 25, leave out ("(4) to (10)") 
  
Clause 70
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
143*     Page 52, line 24, leave out subsection (9) 
  
Clause 72
 
  
BY THE LORD BASSAM OF BRIGHTON
 
144     Page 54, line 37, leave out ("(1)") and insert ("(2)") 
  
Clause 74
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
THE LORD McNALLY
THE LORD RENNARD
THE LORD BASSAM OF BRIGHTON
 
145     Page 55, line 36, leave out ("and") and insert ("or") 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
THE LORD McNALLY
THE LORD RENNARD
 
146     Page 55, line 36, leave out ("£100") and insert ("£200") 
  
BY THE LORD BASSAM OF BRIGHTON
 
147     Page 55, line 41, at end insert ("or receipt") 
148     Page 55, line 42, leave out from ("payment") to end of line 2 on page 56 
  
Clause 75
 
  
BY THE LORD BASSAM OF BRIGHTON
 
149     Page 56, line 9, leave out (", together with the relevant invoice,") 
  
Schedule 9
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
150*     Page 161, line 15, at end insert--
 
    ("(  )  Any limit applying to campaign expenditure under paragraph 3(2)(a) which is incurred by or on behalf of a registered party in the relevant period in that part of Great Britain shall be no greater than fifteen million pounds.")
 
151*     Page 161, line 33, leave out from ("(b))") to end of line 34 and insert ("any period of one year") 
  
Clause 78
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
THE LORD McNALLY
THE LORD RENNARD
THE LORD BASSAM OF BRIGHTON
 
152     Page 59, line 21, leave out ("and") and insert ("or") 
  
Clause 89
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
THE LORD McNALLY
THE LORD RENNARD
THE LORD BASSAM OF BRIGHTON
 
153     Page 67, line 14, leave out ("and") and insert ("or") 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
THE LORD McNALLY
THE LORD RENNARD
 
154     Page 67, line 14, leave out ("£100") and insert ("£200") 
  
BY THE LORD BASSAM OF BRIGHTON
 
155     Page 67, line 19, at end insert ("or receipt") 
156     Page 67, line 20, leave out from ("payment") to end of line 22 
  
Clause 90
 
  
BY THE LORD BASSAM OF BRIGHTON
 
157     Page 67, line 29, leave out (", together with the relevant invoice,") 
  
Clause 92
 
  
BY THE LORD BASSAM OF BRIGHTON
 
158     Page 69, line 37, at end insert--
 
    ("(5A)  Where--
    (a)  during a regulated period any controlled expenditure is incurred in a particular part of the United Kingdom by or on behalf of a third party, and
    (b)  the expenditure is so incurred in pursuance of a plan or other arrangement whereby controlled expenditure is to be incurred by or on behalf of--
          (i)  that third party, and
          (ii)  one or more other third parties,
 
 respectively in connection with the production or publication of election material which can reasonably be regarded as intended to achieve a common purpose falling within section 83(3),  
  the expenditure mentioned in paragraph (a) shall be treated for the purposes of this section and Schedule 10 as having also been incurred, during the period and in the part of the United Kingdom concerned, by or on behalf of the other third party (or, as the case may be, each of the other third parties) mentioned in paragraph (b)(ii).
 
    (5B)  Subsection (5A) applies whether or not any of the third parties in question is a recognised third party.")
 
  
Schedule 10
 
  
BY THE LORD WILLOUGHBY DE BROKE
 
159     Page 169, line 13, leave out from ("period") to end of line 21 and insert ("means the general election period, as defined in section 58(6)") 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
160*     Page 169, line 14, leave out from ("(b))") to end of line 15 and insert ("any period of one year") 
 
back to previous page continue to next page
 
House of Lords home page Parliament home page House of Commons home page search page enquiries index

© Parliamentary copyright 2000
Prepared 17 November 2000