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148(1)Section 62 (quarterly donation reports) is amended as follows.
(2)After subsection (3) insert—
“(3A)“Relevant benefit”, in relation to any person and any year, means—
(a)a relevant donation accepted by the party from that person as a donor, or
(b)a relevant transaction within the meaning of section 71M(3) entered into by the party and that person as a participant,
and a relevant benefit accrues when it is accepted (if it is a donation) or entered into (if it is a transaction).”
(3)In subsection (4)—
(a)for “donation or donations” (in both places) substitute “benefit or benefits”;
(b)after “this subsection” insert “or section 71M(4)”;
(c)in paragraph (b) for “donations” substitute “benefits”.
(4)In subsection (5), in paragraph (b)—
(a)for “as part of” substitute “together with any other relevant donation or donations included in”;
(b)for “donation” (in the second place) substitute “benefit”;
(c)for “is accepted” substitute “accrues”.
(5)In subsection (6)—
(a)for “donation or donations” (in the first four places) substitute “benefit or benefits”;
(b)after “subsection (4)” (in the first place) insert “or section 71M(4)”;
(c)in paragraph (a), for “subsection (4)” substitute “that provision”;
(d)in paragraph (b), after “this subsection” insert “or section 71M(6)”;
(e)for the words following paragraph (b) substitute “any relevant donation falling within subsection (6A)”.
(6)After subsection (6) insert—
“(6A)A relevant donation falls within this subsection—
(a)if it is a donation of more than £1,000, or
(b)if, when it is added to any other relevant benefit or benefits accruing since the time mentioned in subsection (6)(a) or (b), the aggregate amount of the benefits is more than £1,000.”
(7)In subsection (7)(a), for “donation” (in the first place) substitute “benefit”.
(8)In subsection (7)(b)—
(a)for “as part of” substitute “together with any other relevant donation or donations included in”;
(b)for “that subsection” substitute “subsection (6A)”;
(c)for “donation” (in the second place) substitute “benefit”;
(d)for “is accepted” substitute “accrues”.
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