Political Parties and Elections Bill — Report (2nd Day) — 17 Jun 2009 at 17:15
Amendment 39 not moved.
Schedule 4 : Reports of gifts received by unincorporated associations making donations: Schedule to be inserted into the 2000 Act
Amendments 40 to 63
Moved by Lord Tunnicliffe
40: Schedule 4, page 66, line 20, leave out "donations" and insert "contributions"
41: Schedule 4, page 66, line 21, leave out "donations" and insert "political contributions"
42: Schedule 4, page 66, line 24, leave out "donation" and insert "contribution"
43: Schedule 4, page 66, line 25, leave out "donations" and insert "contributions"
44: Schedule 4, page 66, line 27, leave out "donation" and insert "contribution"
45: Schedule 4, page 66, line 28, leave out "donations" and insert "contributions"
46: Schedule 4, page 66, line 31, leave out "donation" and insert "contribution"
47: Schedule 4, page 66, leave out lines 32 to 36 and insert-
"(2) An unincorporated association makes a "political contribution" in any of the following cases-
(a) it makes a donation (within the meaning of Part 4) to a registered party;
(b) it makes a loan of money to a registered party, or discharges (to any extent) a liability of a registered party, in pursuance of a regulated transaction (within the meaning of Part 4A);
(c) it makes a donation (within the meaning of Schedule 7) to a regulated donee;
(d) it makes a loan of money to a regulated donee, or discharges (to any extent) a liability of a regulated donee, in pursuance of a controlled transaction (within the meaning of Schedule 7A);
(e) it makes a donation (within the meaning of Schedule 11) to a recognised third party;
(f) it makes a donation (within the meaning of Schedule 15) to a permitted participant."
48: Schedule 4, page 67, line 1, leave out "donation" and insert "contribution"
49: Schedule 4, page 67, line 2, leave out "donation" and insert "contribution"
50: Schedule 4, page 67, leave out lines 4 to 12
51: Schedule 4, page 67, line 29, at end insert-
"(e) the value of a contribution within sub-paragraph (2)(b) or (d) is the amount of money lent or liability discharged."
52: Schedule 4, page 67, line 30, after "donation" insert ", or a sum of money lent,"
53: Schedule 4, page 67, line 30, leave out "it" and insert "the donation or loan"
54: Schedule 4, page 67, line 34, leave out "donation" and insert "political contribution"
55: Schedule 4, page 67, line 38, leave out first "donation" and insert "contribution"
56: Schedule 4, page 67, line 38, leave out second "donation" and insert "contribution"
57: Schedule 4, page 67, line 42, leave out "donation" and insert "contribution"
58: Schedule 4, page 68, line 2, leave out "donation" and insert "contribution"
59: Schedule 4, page 68, line 4, leave out "donation" and insert "contribution"
60: Schedule 4, page 68, line 9, leave out "donation" and insert "contribution"
61: Schedule 4, page 68, line 13, leave out "donation" and insert "contribution"
62: Schedule 4, page 68, line 19, leave out "donation" and insert "contribution"
63: Schedule 4, page 72, line 10, at end insert-
"( ) lends money to another otherwise than on commercial terms;"
Amendments 40 to 63 agreed.
Amendment 64
Moved by Lord Goodhart
64: After Schedule 4, insert the following new Schedule-
"SCHEDULETax relief on donations
1 To obtain tax relief under section (Tax relief on donations), the conditions set out in paragraph 2 must be satisfied.
2 (1) The individual who made the donation is a permissible donor.
(2) The registered political party to which the donation is made is a party which, at the last general election preceding the donation, had at least two members elected to the House of Commons.
(3) Conditions A to F in section 416 of the Income Tax Act 2007 (c. 3) (meaning of "qualifying donation") would have been met if the donations had been made to a charity.
(4) The donor has given a declaration in the manner specified by regulations made by the Commissioners for Her Majesty's Revenue and Customs and containing any information and any statements required by regulations.
3 Regulations made under paragraph 2(4) may provide for declarations-
(a) to have effect;
(b) to cease to have effect;
(c) to be treated as never having had effect,
in any circumstances and for any purposes specified by the regulations.
4 Regulations made under paragraph 2(4) are subject to annulment pursuant to a resolution of the House of Commons.
5 Tax relief in relation to donations given by an individual in any fiscal year may be given only on whichever is the lesser of-
(a) the amount of donations given by the individual in that year to which section (Tax relief on donations) applies;
(b) £500.
6 Tax relief shall not be given on higher rate income tax.
7 The amount of tax relief (subject to paragraphs 5 and 6) shall be computed and allocated to the political party to which the donation was given as if that party was a charity to which Chapter 2 of Part 8 of the Income Tax Act 2007 applies."
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