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Companies Act 2006

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This is the original version (as it was originally enacted).

365Meaning of “political expenditure”

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 a member State.

(2)For the purposes of this Part a political donation does not count as political expenditure.

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