The main legislation is the Companies Act 2006, Part 14, sec362 - sec379
This page containes the Statutory Instruments made under the Companies Act 2006 in respect of political donations
This Order exempts certain political expenditure incurred by news companies from the need for authorisation by the company’s members under Part 14 of the Companies Act 2006.The expenditure exempted, described in article 3 of the Order, is that incurred in the preparation, publication and dissemination of news material which 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 to influence voters in relation to any national or regional referendum held under the law of a member State.
The companies exempted, described in Article 4 of the Order, are those whose ordinary course of business includes the preparation, publication or dissemination to the public, or any part of the public, of news material.
This Order replaces the Companies (EU Political Expenditure) Exemption Order 2001, which was made under section 347B of the Companies Act 1985. Section 347B is repealed by section 1295 of, and Schedule 16 to, the Companies Act 2006 with effect from the date on which this Order comes into force.