Part X

Miscellaneous and general

Supplementary

Interpretation: donations.
161
1
This section has effect for the purposes of the provisions of this Act relating to donations.
2
Where any provision of this Act refers to a donation for the purpose of meeting a particular kind of expenses incurred by or on behalf of a person of a particular description—
a
the reference includes a reference to a donation for the purpose of securing that any such expenses are not so incurred; and
b
a donation shall be taken to be a donation for either of those purposes if, having regard to all the circumstances, it must be reasonably assumed to be such a donation.
3
Subsections (4) and (5) apply to any provision of this Act which provides, in relation to a person of a particular description (“the donee”), that money spent (otherwise than by or on behalf of the donee) in paying any expenses incurred directly or indirectly by the donee is to constitute a donation to the donee.
4
The reference in any such provision to money so spent is a reference to money so spent by a person, other than the donee, out of his own resources (with no right to reimbursement out of the resources of the donee).
5
Where by virtue of any such provision any amount of money so spent constitutes a donation to the donee, the donee shall be treated as receiving an equivalent amount on the date on which the money is paid to the creditor in respect of the expenses in question.
6
For the purposes of this Act it is immaterial whether a donation received by a registered party or a person of any other description is so received in the United Kingdom or elsewhere.
S. 161 wholly in force at 16.2.2001; s. 161 not in force at Royal Assent, see s. 163(2); s. 161 in force at 16.2.2001 by S.I. 2001/222, art. 2, Sch. 1 Pt. I (subject to transitional provisions in Sch. 1 Pt. II)
S. 161 applied (1.2.2016) by European Union Referendum Act 2015 (c. 36), s. 13(2), Sch. 1 para. 39(14); S.I. 2016/69, reg. 2