Part IV

Control of donations to registered parties and their members etc.
Chapter III

Reporting of donations to registered parties

Reports to be made by registered parties

Quarterly donation reports
62
1
The treasurer of a registered party shall, in the case of each year, prepare a report under this subsection in respect of each of the following periods—
a
January to March;
b
April to June;
c
July to September;
d
October to December.
2
In this section—
- “donation report” means a report prepared under subsection (1);
- “reporting period”, in relation to such a report, means the period mentioned in any of paragraphs (a) to (d) of that subsection to which the report relates.
3
The donation reports for any year shall, in the case of each permissible donor from whom any donation is accepted by the party during that year, comply with the following provisions of this section so far as they require any such donation to be recorded in a donation report; and in those provisions any such donation is referred to, in relation to the donor and that year, as a “relevant donation”.
4
Where no previous relevant donation or donations has or have been required to be recorded under this subsection, a relevant donation must be recorded—
a
if it is a donation of more than £5,000, or
b
if, when it is added to any other relevant donation or donations, the aggregate amount of the donations is more than £5,000.
5
A donation to which subsection (4) applies must—
a
(if within paragraph (a) of that subsection) be recorded in the donation report for the reporting period in which it is accepted, or
b
(if within paragraph (b) of that subsection) be recorded (as part of the aggregate amount mentioned in that paragraph) in the donation report for the reporting period in which the donation which causes that aggregate amount to be more than £5,000 is accepted.
6
Where any previous relevant donation or donations has or have been required to be recorded under subsection (4), a relevant donation must be recorded at the point when there has or have been accepted—
a
since the donation or donations required to be recorded under subsection (4), or
b
if any relevant donation or donations has or have previously been required to be recorded under this subsection, since the donation or donations last required to be so recorded,
any relevant donation or donations of an amount or aggregate amount which is more than £1,000.
7
A donation to which subsection (6) applies on any occasion must—
a
if it is the only donation required to be recorded on that occasion, be recorded in the donation report for the reporting period in which it is accepted, or
b
in any other case be recorded (as part of the aggregate amount mentioned in that subsection) in the donation report for the reporting period in which the donation which causes that aggregate amount to be more than £1,000 is accepted.
8
For the purposes of subsections (4) to (7) as they apply in relation to any year—
a
each payment to which section 55(2) applies and which is accepted by the party during that year shall be treated as a relevant donation in relation to that year, and
b
each payment to which section 55(3) applies and which is received from a particular donor and accepted by the party during that year shall be treated as a relevant donation in relation to the donor and that year;
and the donation reports for the year shall accordingly comply with subsections (4) to (7) so far as they operate, by virtue of paragraph (a) or (b) above, to require any relevant donation falling within that paragraph to be recorded in a donation report.
9
A donation report must also record every donation falling within section 54(1)(a) or (b) and dealt with during the reporting period in accordance with section 56(2).
10
If during any reporting period—
a
no donations have been accepted by the party which, by virtue of the preceding provisions of this section, are required to be recorded in the donation report for that period, and
b
no donations have been dealt with as mentioned in subsection (9),
the report shall contain a statement to that effect.
11
Where a registered party is a party with accounting units, subsections (3) to (10) shall apply separately in relation to the central organisation of the party and each of its accounting units—
a
as if any reference to the party were a reference to the central organisation or (as the case may be) to such an accounting unit; but
b
with the substitution, in relation to such an accounting unit, of “£1,000” for “£5,000” in each place where it occurs in subsections (4) and (5).
12
However, for the purposes of subsections (3) to (7) in their application in relation to the central organisation and any year by virtue of subsection (11), any donation—
a
which is accepted from a permissible donor by any of the accounting units during that year, but
b
which is not required to be recorded under subsection (4) or (6) (as they apply by virtue of subsection (11)) as a donation accepted by the accounting unit,
shall be treated as a donation accepted from the donor during that year by the central organisation.
13
Schedule 6 has effect with respect to the information to be given in donation reports.