Section 26(1) of the Political Parties, Elections and Referendums Act 2000 prohibits the registration of a party unless it has adopted a scheme which sets out the arrangements for regulating its financial affairs for the purposes of that Act. The scheme must, in particular, determine whether the party is to be taken to consist of a central organisation with one or more separate accounting units, as distinct from a single organisation (section 26(2)(b)). “Accounting unit” is defined by section 26(11)(a), by reference to section 26(2)(b), as a constituent or affiliated organisation each of which is to be responsible for its own financial affairs.

Section 26(8) lists organisations which are not to be taken as a constituent or affiliated organisation in relation to a party. This Order exercises the power in section 26(8)(c) to specify organisations falling within this provision and descriptions of organisations.