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The Companies (Interest Rate for Unauthorised Political Donation or Expenditure) Regulations 2007
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- 2007 No. 2242
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
Where a company has made a political donation or incurred political expenditure without the authorisation required by the Companies Act 2006 the directors are liable to make good to the company the amount of the unauthorised donation or expenditure with interest.
Regulation 2 sets the rate of interest to be applied at 8% per annum.
An impact assessment has not been produced for these Regulations as no impact on the private or voluntary sectors is foreseen.
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