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Status:
Point in time view as at 03/10/2022.
Changes to legislation:
Companies Act 2006, Section 365 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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365Meaning of “political expenditure”U.K.
This section has no associated Explanatory Notes
(1)In this Part “political expenditure”, in relation to a company, means expenditure incurred by the company on—
(a)the preparation, publication or dissemination of advertising or other promotional or publicity material—
(i)of whatever nature, and
(ii)however published or otherwise disseminated,
that, at the time of publication or dissemination, is capable of being reasonably regarded as intended to affect public support for a political party or other political organisation, or an independent election candidate, or
(b)activities on the part of the company that are capable of being reasonably regarded as intended—
(i)to affect public support for a political party or other political organisation, or an independent election candidate, or
(ii)to influence voters in relation to any national or regional referendum held under the law of [the United Kingdom].
(2)For the purposes of this Part a political donation does not count as political expenditure.
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