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 55
 
  
BY THE LORD McNALLY
THE LORD RENNARD
 
102     Insert the following new Clause-- 
     ("  .  Section 55 does not apply to a donation received by a registered party in right of--
    (a)  any income or capital interest in a trust, or
    (b)  the exercise of any power, trust or right of nomination,
if the interest, power, trust or right of nomination was created or came into existence (whether in possession or reversion) by, or by virtue of, a settlement or other disposition made at least five years before this Part comes into force by or on behalf of a person then domiciled, incorporated or established in the United Kingdom, or under a will where the testator domiciled in the United Kingdom died at least five years before this Part comes into force.")
 
  
Clause 60
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
103     Page 44, line 6, leave out ("not less") and insert ("more") 
104     Page 44, line 8, leave out ("not less") and insert ("more") 
105     Page 44, line 15, leave out ("not less) and ("more") 
106     Page 44, line 25, leave out ("not less") and insert ("more") 
107     Page 44, line 33, leave out ("not less") and insert ("more") 
  
Clause 61
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
108     Page 45, line 44, leave out ("not less") and insert ("more") 
  
BY THE LORD NORTON OF LOUTH
 
108A     Page 45, line 44, leave out ("£5,000") and insert ("£50,000") 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
109     Page 45, line 44, leave out ("received") and insert ("accepted") 
110     Page 46, line 4, leave out ("received") and insert ("accepted") 
  
BY THE LORD NORTON OF LOUTH
 
110A     Leave out Clause 61 
  
Schedule 6
 
  
BY THE LORD BASSAM OF BRIGHTON
 
111     Page 145, line 16, leave out ("and (12)") and insert (", (12) and (13)") 
112     Page 145, line 27, leave out sub-paragraph (3) and insert--
 
    ("(3)  Sub-paragraph (2) does not apply in the case of a donation in the form of a bequest, and in such a case the report must state that the donation was received in pursuance of a bequest and give--
    (a)  the full name of the person who made the bequest; and
    (b)  his address at the time of his death or, if he was not then registered in an electoral register (within the meaning of section 52) at that address, the last address at which he was so registered during the period of five years ending with the date of his death.")
 
113     Page 146, line 16, at end insert--
 
    ("(13)  In the case of a donation to which section 53(5) applies, the report must state that the donation was received from a trustee, and--
    (a)  in the case of a donation falling within section (Interpretation: exempt trust donations)(2), give--
          (i)  the date on which the trust was created, and
          (ii)  the full name of the person who created the trust and of every other person by whom, or under whose will, property was transferred to the trust before 27th July 1999, and
    (b)  in the case of a donation falling within section (Interpretation: exempt trust donations)(3), give in respect of--
          (i)  the person who created the trust and,
          (ii)  every other person by whom, or under whose will, property has been transferred to the trust,
 
 the information which is required by any of sub-paragraphs (2) to (10) to be given in respect of the donor of a recordable donation. 
     (14)  In this Act or the Representation of the People Act 1983 any reference (however expressed) to information about the donor of a donation which is framed by reference to this paragraph is, in relation to such a donation as is mentioned in paragraph (a) or (b) of sub-paragraph (13), a reference to information about every person specified in paragraph (a) or (b) of that sub-paragraph.") 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
114     Page 147, line 1, leave out ("not less") and insert ("more") 
  
Clause 65
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
115     Page 49, line 2, after ("Commission") insert ("and all registered parties") 
116     Page 49, line 2, after ("Commission") insert (", and having regard to the Commission's views,") 
  
After Clause 65
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
117     Insert the following new Clause-- 
 ("DELIBERATE EVASION OF REPORTING REQUIREMENTS> 
     .  Where any person, knowingly and with the intent of evading the reporting requirements in this Part, makes multiple donations of not less than £200 to a registered party whose aggregate value is not less than £5,000 in any one year, that person is guilty of an offence.") 
  
Clause 66
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
118     Page 49, line 21, leave out ("not less") and insert ("more") 
  
BY THE LORD BASSAM OF BRIGHTON
 
119     Page 49, line 29, leave out ("(4) to (10)") 
  
BY THE LORD NORTON OF LOUTH
 
119A     Page 49, line 39, at end insert--
 
    ("(  )  The Commission shall make available to registered parties printed forms detailing the requirements of this section for distribution to those making small donations.
 
    (  )  The forms shall--
    (a)  be in such a form and number as the Commission may determine; and
    (b)  be made available free of charge to the registered parties.")
 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
120     Page 49, line 41, after ("he") insert ("knowingly") 
121     Page 49, line 43, after ("he") insert ("knowingly") 
122     Page 49, line 44, after ("is") insert ("intentionally") 
123     Leave out Clause 66 
  
Clause 67
 
  
BY THE LORD BASSAM OF BRIGHTON
 
124     Page 50, line 15, after ("2,") insert ("3,") 
  
BY THE LORD MACKAY OF ARDBRECKNISH
THE VISCOUNT ASTOR
 
125     Page 50, line 29, at end insert--
 
    ("(6)  The Secretary of State may by order make provision for exempting from inclusion in the register maintained by the Commission under this section any specified details in respect of donations to parties registered in the Northern Ireland register.
 
    (7)  An order made under subsection (6) shall be so made as to--
    (a)  apply to the specified details in respect of donations to every Northern Ireland party, and
    (b)  make the same provision with respect to each party.
    (8)  In this section--
    Northern Ireland party" means a party registered in the Northern Ireland register; "specified" means specified in an order under subsection (6).")
 
  
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 
 
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