division_name: Political Parties and Elections Bill &#8212; <i>Report (2nd Day)</i>
motion: <p class="italic" pid="a.1091.0/1" pwmotiontext="unrecognized">Amendment 39 not moved.</p>
  
  <p pid="a.1091.0/2" pwmotiontext="unrecognized"><b><i>Schedule 4 : Reports of gifts received by unincorporated associations making donations: Schedule to be inserted into the 2000 Act</i></b></p>
  
  <p class="italic" pid="a.1091.0/3" pwmotiontext="unrecognized">Amendments 40 to 63</p>
  
  <p class="italic" pid="a.1091.0/4" pwmotiontext="unrecognized"> Moved by Lord Tunnicliffe</p>
  
  <p pid="a.1091.0/5" pwmotiontext="unrecognized"><b>40:</b> Schedule 4, page 66, line 20, leave out "donations" and insert "contributions"</p>
  
  <p pid="a.1091.0/6" pwmotiontext="unrecognized"><b>41:</b> Schedule 4, page 66, line 21, leave out "donations" and insert "political contributions"</p>
  
  <p pid="a.1091.0/7" pwmotiontext="unrecognized"><b>42:</b> Schedule 4, page 66, line 24, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/8" pwmotiontext="unrecognized"><b>43:</b> Schedule 4, page 66, line 25, leave out "donations" and insert "contributions"</p>
  
  <p pid="a.1091.0/9" pwmotiontext="unrecognized"><b>44:</b> Schedule 4, page 66, line 27, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/10" pwmotiontext="unrecognized"><b>45:</b> Schedule 4, page 66, line 28, leave out "donations" and insert "contributions"</p>
  
  <p pid="a.1091.0/11" pwmotiontext="unrecognized"><b>46:</b> Schedule 4, page 66, line 31, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/12" pwmotiontext="unrecognized"><b>47:</b> Schedule 4, page 66, leave out lines 32 to 36 and insert&#8212;</p>
  
  <p pid="a.1091.0/13" pwmotiontext="quot">"(2) An unincorporated association makes a "political contribution" in any of the following cases&#8212;</p>
  
  <p pid="a.1091.0/14" pwmotiontext="lines">(a) it makes a donation (within the meaning of Part 4) to a registered party;</p>
  
  <p pid="a.1091.0/15" pwmotiontext="lines">(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);</p>
  
  <p pid="a.1091.0/16" pwmotiontext="lines">(c) it makes a donation (within the meaning of Schedule 7) to a regulated donee;</p>
  
  <p pid="a.1091.0/17" pwmotiontext="lines">(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);</p>
  
  <p pid="a.1091.0/18" pwmotiontext="lines">(e) it makes a donation (within the meaning of Schedule 11) to a recognised third party;</p>
  
  <p pid="a.1091.0/19" pwmotiontext="lines">(f) it makes a donation (within the meaning of Schedule 15) to a permitted participant."</p>
  
  <p pid="a.1091.0/20" pwmotiontext="unrecognized"><b>48:</b> Schedule 4, page 67, line 1, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/21" pwmotiontext="unrecognized"><b>49:</b> Schedule 4, page 67, line 2, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/22" pwmotiontext="unrecognized"><b>50:</b> Schedule 4, page 67, leave out lines 4 to 12</p>
  
  <p pid="a.1091.0/23" pwmotiontext="unrecognized"><b>51:</b> Schedule 4, page 67, line 29, at end insert&#8212;</p>
  
  <p pid="a.1091.0/24" pwmotiontext="quot">"(e) the value of a contribution within sub-paragraph (2)(b) or (d) is the amount of money lent or liability discharged."</p>
  
  <p pid="a.1091.0/25" pwmotiontext="unrecognized"><b>52:</b> Schedule 4, page 67, line 30, after "donation" insert ", or a sum of money lent,"</p>
  
  <p pid="a.1091.0/26" pwmotiontext="unrecognized"><b>53:</b> Schedule 4, page 67, line 30, leave out "it" and insert "the donation or loan"</p>
  
  <p pid="a.1091.0/27" pwmotiontext="unrecognized"><b>54:</b> Schedule 4, page 67, line 34, leave out "donation" and insert "political contribution"</p>
  
  <p pid="a.1091.0/28" pwmotiontext="unrecognized"><b>55:</b> Schedule 4, page 67, line 38, leave out first "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/29" pwmotiontext="unrecognized"><b>56:</b> Schedule 4, page 67, line 38, leave out second "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/30" pwmotiontext="unrecognized"><b>57:</b> Schedule 4, page 67, line 42, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/31" pwmotiontext="unrecognized"><b>58:</b> Schedule 4, page 68, line 2, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/32" pwmotiontext="unrecognized"><b>59:</b> Schedule 4, page 68, line 4, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/33" pwmotiontext="unrecognized"><b>60:</b> Schedule 4, page 68, line 9, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/34" pwmotiontext="unrecognized"><b>61:</b> Schedule 4, page 68, line 13, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/35" pwmotiontext="unrecognized"><b>62:</b> Schedule 4, page 68, line 19, leave out "donation" and insert "contribution"</p>
  
  <p pid="a.1091.0/36" pwmotiontext="unrecognized"><b>63:</b> Schedule 4, page 72, line 10, at end insert&#8212;</p>
  
  <p pid="a.1091.0/37" pwmotiontext="quot">"( ) lends money to another otherwise than on commercial terms;"</p>
  
  <p class="italic" pid="a.1091.0/38" pwmotiontext="unrecognized">Amendments 40 to 63 agreed.</p>
  
  <p class="italic" pid="a.1091.0/39" pwmotiontext="unrecognized">Amendment 64</p>
  
  <p class="italic" pid="a.1091.0/40" pwmotiontext="unrecognized"> Moved by Lord Goodhart</p>
  
  <p pid="a.1091.0/41" pwmotiontext="unrecognized"><b>64:</b> After Schedule 4, insert the following new Schedule&#8212;</p>
  
  <p pid="a.1091.0/42" pwmotiontext="quot">"SCHEDULETax relief on donations</p>
  
  <p pid="a.1091.0/43" pwmotiontext="lines">1 To obtain tax relief under section (Tax relief on donations), the conditions set out in paragraph 2 must be satisfied.</p>
  
  <p pid="a.1091.0/44" pwmotiontext="lines">2 (1) The individual who made the donation is a permissible donor.</p>
  
  <p pid="a.1091.0/45" pwmotiontext="lines">(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.</p>
  
  <p pid="a.1091.0/46" pwmotiontext="lines">(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.</p>
  
  <p pid="a.1091.0/47" pwmotiontext="lines">(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.</p>
  
  <p pid="a.1091.0/48" pwmotiontext="lines">3 Regulations made under paragraph 2(4) may provide for declarations&#8212;</p>
  
  <p pid="a.1091.0/49" pwmotiontext="lines">(a) to have effect;</p>
  
  <p pid="a.1091.0/50" pwmotiontext="lines">(b) to cease to have effect;</p>
  
  <p pid="a.1091.0/51" pwmotiontext="lines">(c) to be treated as never having had effect,</p>
  
  <p pid="a.1091.0/52" pwmotiontext="quot">in any circumstances and for any purposes specified by the regulations.</p>
  
  <p pid="a.1091.0/53" pwmotiontext="lines">4 Regulations made under paragraph 2(4) are subject to annulment pursuant to a resolution of the House of Commons.</p>
  
  <p pid="a.1091.0/54" pwmotiontext="lines">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&#8212;</p>
  
  <p pid="a.1091.0/55" pwmotiontext="lines">(a) the amount of donations given by the individual in that year to which section (Tax relief on donations) applies;</p>
  
  <p pid="a.1091.0/56" pwmotiontext="lines">(b) &#163;500.</p>
  
  <p pid="a.1091.0/57" pwmotiontext="lines">6 Tax relief shall not be given on higher rate income tax.</p>
  
  <p pid="a.1091.0/58" pwmotiontext="lines">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."</p>