house of lords official report - United Kingdom Parliament

1093 Political Parties and Elections Bill [17 JUNE 2009] Political Parties and Elections Bill 1094
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.”
Lord Goodhart: My Lords, I wish to test the opinion
of the House.
5.15 pm
Division on Amendment 64
Contents 83; Not-Contents 129.
Amendment 64 disagreed.
Addington, L. [Teller]
Alton of Liverpool, L.
Ashdown of Norton-sub-
Hamdon, L.
Avebury, L.
Baker of Dorking, L.
Barker, B.
Bonham-Carter of Yarnbury,
B.
Bowness, L.
Bradshaw, L.
Bridges, L.
Brooke of Sutton Mandeville,
L.
Burnett, L.
Cathcart, E.
Chidgey, L.
Clement-Jones, L.
Cotter, L.
Dholakia, L.
Division No. 2
CONTENTS
Dykes, L.
Elliott of Morpeth, L.
Falkland, V.
Falkner of Margravine, B.
Garden of Frognal, B.
Glasgow, E.
Goodhart, L.
Greaves, L.
Hamwee, B.
Harries of Pentregarth, L.
Harris of Richmond, B.
Hodgson of Astley Abbotts,
L.
Hooson, L.
Hurd of Westwell, L.
James of Blackheath, L.
Kirkwood of Kirkhope, L.
Lamont of Lerwick, L.
Lee of Trafford, L.
Lester of Herne Hill, L.
Linklater of Butterstone, B.
Livsey of Talgarth, L.
MacGregor of Pulham
Market, L.
Mackie of Benshie, L.
Maclennan of Rogart, L.
McNally, L.
Maddock, B.
Marland, L.
Marlesford, L.
Masham of Ilton, B.
May of Oxford, L.
Methuen, L.
Miller of Chilthorne Domer,
B.
Morrow, L.
Neill of Bladen, L.
Neuberger, B.
Newby, L.
Nicholson of Winterbourne,
B.
Northover, B.
Norton of Louth, L.
O’Cathain, B.
Pannick, L.
Amos, B.
Anderson of Swansea, L.
Andrews, B.
Archer of Sandwell, L.
Bach, L.
Barnett, L.
Bassam of Brighton, L.
[Teller]
Berkeley, L.
Bernstein of Craigweil, L.
Bew, L.
Bilston, L.
Borrie, L.
Boyd of Duncansby, L.
Brett, L.
Brooke of Alverthorpe, L.
Brookman, L.
Carter of Coles, L.
Clark of Windermere, L.
Clarke of Hampstead, L.
Clinton-Davis, L.
Cobbold, L.
Colville of Culross, V.
Condon, L.
Corbett of Castle Vale, L.
Craigavon, V.
Crawley, B.
Davidson of Glen Clova, L.
Davies of Abersoch, L.
Davies of Coity, L.
Davies of Oldham, L. [Teller]
Dean of Thornton-le-Fylde,
B.
Desai, L.
D’Souza, B.
Elder, L.
Elystan-Morgan, L.
Evans of Parkside, L.
Evans of Temple Guiting, L.
Evans of Watford, L.
Falconer of Thoroton, L.
Falkender, B.
Farrington of Ribbleton, B.
Faulkner of Worcester, L.
Ford, B.
Gale, B.
Gibson of Market Rasen, B.
Golding, B.
Goudie, B.
Grantchester, L.
NOT CONTENTS
Plumb, L.
Razzall, L.
Redesdale, L.
Roberts of Llandudno, L.
Rodgers of Quarry Bank, L.
Sandwich, E.
Scott of Needham Market, B.
Sharp of Guildford, B.
Shrewsbury, E.
Shutt of Greetland, L. [Teller]
Steel of Aikwood, L.
Stewartby, L.
Stoddart of Swindon, L.
Taverne, L.
Tebbit, L.
Tenby, V.
Thomas of Gresford, L.
Thomas of Winchester, B.
Tonge, B.
Tordoff, L.
Tugendhat, L.
Tyler, L.
Walmsley, B.
Walpole, L.
Williams of Crosby, B.
Greenway, L.
Grocott, L.
Hannay of Chiswick, L.
Harris of Haringey, L.
Haskel, L.
Haskins, L.
Haworth, L.
Henig, B.
Hilton of Eggardon, B.
Hollis of Heigham, B.
Howarth of Newport, L.
Howie of Troon, L.
Hughes of Woodside, L.
Hunt of Kings Heath, L.
Irvine of Lairg, L.
Jay of Ewelme, L.
Jay of Paddington, B.
Joffe, L.
Jones, L.
Jones of Whitchurch, B.
King of West Bromwich, L.
Kirkhill, L.
Laird, L.
Lea of Crondall, L.
Lofthouse of Pontefract, L.
McDonagh, B.
Macdonald of Tradeston, L.
McIntosh of Haringey, L.
McKenzie of Luton, L.
Malloch-Brown, L.
Mar, C.
Massey of Darwen, B.
Maxton, L.
Montgomery of Alamein, V.
Moonie, L.
Morgan, L.
Morgan of Drefelin, B.
Morris of Aberavon, L.
Morris of Handsworth, L.
Morris of Manchester, L.
Morris of Yardley, B.
O’Neill of Clackmannan, L.
Parekh, L.
Patel, L.
Patel of Blackburn, L.
Pendry, L.
Prosser, B.
Quin, B.
Ramsay of Cartvale, B.
Rea, L.