SCHEDULES
SCHEDULE 7
PART IMATTERS OF A GENERAL NATURE
Political and charitable gifts
4
1
Paragraph 3 does not apply to a company which, at the end of the financial year, has subsidiaries which have, in that year, given money as mentioned in that paragraph, but is not itself the wholly-owned subsidiary of a company incorporated in Northern Ireland.
2
But in such a case there shall (if the amount of money so given in that year by the company and the subsidiaries between them exceeds £200) be contained in the director's report for the year—
a
in the case of each of the purposes for which money has been given by the company and the subsidiaries between them, a statement of the amount of money given for that purpose, and
b
in the case of political purposes for which money has been given, the like particulars (so far as applicable) as are required by paragraph 3.